November 2025: audit opinion data
We have published the number of audit opinions delivered up to 30 November 2025 on our website.
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Read more of: November 2025: audit opinion data
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2025/26 scale of fees
Read more of: 2025/26 scale of feesFollowing consultation, PSAA has published the 2025/26 scale of audit fees for bodies that have opted into its national auditor appointment scheme. The scale fees for individual opted-in bodies can be viewed on the 2025/26 scale of fees page with a summary of the consultation responses.
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Contract Monitoring Data Pack: Quarter 2 for 2025/26
Read more of: Contract Monitoring Data Pack: Quarter 2 for 2025/26PSAA has published its Contract Monitoring Data Pack: Quarter 2 for 2025/26. We produce quarterly reports on our contracted firms, building up information as the year progresses. The data pack covers audit opinions, approved fee variations and electors’ objections up to 30 September 2025. 25 audit opinions are outstanding for audits up to 2023/24, which […]
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Client feedback on their audits of 2023/24 accounts
Read more of: Client feedback on their audits of 2023/24 accountsWe have published the findings of our client survey for the 2023/24 audits. PSAA surveys opted-in bodies as part of our contract monitoring arrangements to seek views from Directors of Finance and Audit Committee Chairs on their audit delivery experience. The survey findings indicate an overall improvement in audit service delivery meeting expectations compared to […]
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Audit Contract Monitoring Report for the 2023/24 audits
Read more of: Audit Contract Monitoring Report for the 2023/24 auditsWe have published our Audit Contract Monitoring Report (ACMR) for the 2023/24 audits. The ACMR outlines PSAA’s approach to monitoring the delivery of audit services across three key areas: adherence to professional standards, contractual compliance and effective relationship management. The report summarises the results of our monitoring activities and reflects the implementation of statutory backstop […]
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September 2025: audit opinion data
Read more of: September 2025: audit opinion dataWe have published the number of audit opinions delivered up to 30 September 2025 on our website.
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Updated Terms of Appointment
Read more of: Updated Terms of AppointmentWe have published our updated Terms of Appointment (ToA) for audits from 2023/24 and all DPS procurements. The ToA is issued alongside the audit contracts to provide guidance to audit firms on the procedures and requirements for performing the audit services. The changes include minor amendments to align with the 2024 Code of Audit Practice […]
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Business Plan to 31 March 2028
Read more of: Business Plan to 31 March 2028We have published a summary of our Business Plan up to 31 March 2028. It outlines our continued commitment to deliver our statutory responsibilities to make auditor appointments, set fees, and manage the audit services contracts whilst actively supporting the Government’s wider local audit reforms, including establishing the proposed Local Audit Office (LAO) in Autumn […]
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Consultation on the 2025/26 scale of audit fees
Read more of: Consultation on the 2025/26 scale of audit feesThe consultation on the proposed fee scale for 2025/26 audits closed on 13 October 2025. Information on the consultation can be found on our website. The consultation explains how we propose to calculate the audit fees which will make up the 2025/26 fee scale. The PSAA Board will consider consultation responses carefully in determining the final […]
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PSAA information paper for 2024/25 audits
Read more of: PSAA information paper for 2024/25 auditsWe have published our information paper for 2024/25 audits with the 2025/26 fee scale consultation. The information paper sets out our assessment of the impact on fees of changes in standards and provides information on how bodies and auditors can work together to mitigate the amount of additional audit work needed.