Decision details

External Auditor Appointment for 2023/24 to 2027/28

Decision Maker: Assembly

Decision status: Approved

Is Key decision?: No

Is subject to call in?: No


The Assembly will be presented with a report on the options for the provision of external audit services for 2023/24 to 2027/28 and will be recommended to agree that the Council pursues the Public Sector Audit Appointments Ltd (PSAA) procurement option.


The Interim Chief Executive introduced a report on the External Auditor Appointment for 2023/24 to 2027/28, which set out the arrangements for the appointment of external auditors and the options available to the Council. 


The current contract would run until the completion of the 2022/23 financial year audit. In compliance with the Local Audit and Accountability Act 2014 an external auditor must be appointed for a financial year not later than 31 December in the preceding financial year. For an external auditor to be appointed for the 2023/24 financial year an appointment must be made by 31 December 2022.


The Assembly resolved to:


(i)  Note the options appraisal set out in the report for appointing an external auditor for the financial years 2023/24 onwards; and


(ii)  Endorse the recommendation of the Audit and Standards Committee that the Council accepts the Public Sector Audit Appointments Limited (PSAA) invitation to ‘opt in’ to the sector-led body procurement option, conducted by PSAA, for the appointment of external auditors for the five-year period commencing 1 April 2023.

Report author: Philip Gregory

Publication date: 18/03/2022

Date of decision: 02/03/2022

Decided at meeting: 02/03/2022 - Assembly

Accompanying Documents: