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Smaller Authorities' Audit Appointments logo

  • About SAAA
    • More About SAAA
    • FAQs
  • The Auditors
  • Policies & Finance
    • Organisation & Remuneration
    • Finance
    • Policies and Plans
  • Audit Process & Fees
    • AGAR
    • Audit Fees
    • Internal Audit
    • External Audit
    • Electors Rights Process
    • Exemption
    • Public Interest Reports Explained
  • Legislation & Guidance
    • Legislation & Guidance
  • Public Interest Reports
  • News & Reports
    • News
    • Reports
  • Contact
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Legislation & Guidance

Legislation

The formal appointment of SAAA further to the Local Audit (Smaller Authorities) Regulations 2015 was published in the London Gazette on 12 January 2016. Appointment of SAAA as specified person by DCLG.

 

The Local Audit and Accountability Act 2014
The Accounts and Audit Regulations 2015
The Local Audit (Smaller Authorities) Regulations 2015 No. 184
Transparency Code for Smaller Local Authorities

Guidance

Practitioners guide 2025

Practitioners guide 2025 changes

JPAG Practitioners Guide 2024
JPAG Practitioners Guide 2024 Changes
JPAG Joint Panel on Accountability and Governance Practitioners’ Guide 2023
JPAG Practitioners’ Guide changes for 2022/23
NAO Local authority accounts - A guide to your rights
CIPFA Guidance for setting up an independent auditor panel
Local Government Transparency Code 2015 (for authorities over £200k)
SAAA Complaints Policy
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