Complaints relating to local audits

If you need to make a complaint about a local authority or council you should in the first instance direct your complaint to the local authority or council involved.

If your complaint refers to something your council has done that you feel is unfair (that is, you have suffered as a result of inefficient management of maladministration), please contact the Local Government & Social Care Ombudsman.

If your complaint relates to corruption, fraud or misuse of public money at a local authority or council please contact the appointed auditor for that body.

Additional key points of contact in respect of potential areas of interest relating to local public audit are provided below.

Other key points of contact

Queries about the Code of Audit Practice or guidance to auditors

National Audit Office – Local Audit Code and Guidance team
LACG@nao.org.uk

Information about an audit or queries about management of audit contracts

If the auditor is appointed directly by the local body, contact the body itself.

If the auditor is appointed through collective arrangements, contact:

Complaints about the professional conduct of a local auditor or the quality of audit work

  • Relevant local audit firm
  • Public Sector Audit Appointments Limited – for local government audits appointed through a collective arrangement
    generalenquiries@psaa.co.uk
  • Smaller Authorities Audit Appointments Limited – for smaller authorities audits
    admin@saaa.co.uk
  • The auditor’s Recognised Supervisory Body

Check a firm of accountants’ eligibility for appointment as a local auditor

  • The auditor’s Recognised Supervisory Body
  • Public Sector Audit Appointments Limited in respect of existing contracts and any other contracts let by PSAA
    auditorappointments@psaa.co.uk

Information about quality assurance processes for local public audit under the Local Audit and Accountability Act

Financial Reporting Council
enquiries@frc.org.uk

Public rights in relation to local public audit

See Council Accounts – a guide to your rights (pdf – 520KB)

National Audit Office – Local Audit Code and Guidance team
LACG@nao.org.uk

Code of Audit Practice

Guidance and information for auditors

Local Audit Code and Guidance team