Smaller Authorities’ Audit Appointments

External audit for smaller authorities (under £6.5 million).

SAAA is the sector-led limited company appointed by the then Department of Communities and Local Government as the ‘specified person’ to

  • procure and appoint external auditors to smaller authorities in England
  • perform the functions set out in the relevant legislation, and
  • monitor delivery of the ongoing audit contracts.

Smaller authorities include Town and Parish Councils, Parish Meetings and Internal Drainage Boards. The external audit process, referred to as limited assurance, varies according to the size of the authority.

SAAA was set-up by the Department for Communities and Local Government (DCLG) in 2015 as an independent not-for-profit company limited by guarantee.

Audit Appointments

Auditor appointments by area for smaller authorities for the five financial years from 2022-23 to 2026-27

Legislation & Guidance

Links to the relevant legislation for the appointment of SAAA, and to other relevant legislation relating to the audit process. Guidance to the audit process and to the operation of the SAAA.

Audit fees

Fees have been determined by SAAA following consultation for the Audit Years 2022-23 to 2026-27.

Scales of fees for smaller authorities are based on bands of annual income or expenditure, whichever is the higher. This means that the fees are broadly proportionate to the public funds involved and the ability of each authority to pay.

Audit process

Supporting information for the process of audit, including

  • Internal and External Audits
  • Electors’ Rights process
  • Exemptions
  • An explanation of Public Interest Reports