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 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.

Key points of contact

Code of Audit Practice

Queries about the Code of Audit Practice

National Audit Office – Local Audit Code and Guidance Team
LACG@nao.gsi.gov.uk
020 7798 5393

Guidance to Auditors

Queries about guidance to auditors

National Audit Office – Local Audit Code and Guidance Team
LACG@nao.gsi.gov.uk
020 7798 5393

NAO’s locally focussed Value for Money examinations

Make suggestions for thematic locally focussed Value for Money examinations

National Audit Office Local Audit Code and Guidance Team
LACG@nao.gsi.gov.uk
020 7798 5393

Management of audit contracts

Discuss a proposed or previous auditor appointment

Public Sector Audit Appointments Limited
auditorappointments@psaa.co.uk

Pass on information about a possible threat to auditor independence

Public Sector Audit Appointments Limited
auditregulation@psaa.co.uk

Discuss issues concerning audit fees

Public Sector Audit Appointments Limited
auditorappointments@psaa.co.uk

Discuss issues relating to the Audit Commission’s past actions in relation to audit contracts

Public Sector Audit Appointments Limited
Department for Communities and Local Government
localaudit@communitites.gsi.gov.uk

Professional conduct of auditors

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

  • Relevant local audit firm
  • Public Sector Audit Appointments Limited
    auditregulation@psaa.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 independent assessments of the quality of a firm’s past local audits

Public Sector Audit Appointments Limited
auditregulation@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
020 7492 2300

Information about an audit

Find out who audits a local public body

Public Sector Audit Appointments Limited
auditorappointments@psaa.co.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.gsi.gov.uk
020 7798 5393

Audit results across England (as previously contained in the Audit Commission’s publication Auditing the Accounts)

Public Sector Audit Appointments Limited
auditregulation@psaa.co.uk

Grant certification

Housing Benefit certification

Certification of any other form of claims or return

The relevant government department that is funding the grant

Counter fraud activities

Queries relating to the National Fraud Initiative

Cabinet Office
fed@cabinetoffice.gov.uk

Obtain copies of previous Audit Commission counter fraud related outputs – for example, Protecting the Public Purse reports or Changing Organisational Cultures toolkit

Audit Commission’s archived website:
www.gov.uk/government/organisations/audit-commission

Freedom of information

FOI requests about local public audits

Public Sector Audit Appointments Limited
auditregulation@psaa.co.uk

FOI requests about the work of, or matters relating to, the Audit Commission

Department for Communities and Local Government
localaudit@communitites.gsi.gov.uk

FOI requests about the work of, or matters relating to, the National Audit Office

National Audit Office – foi@nao.gsi.gov.uk

Website – FOI requests
020 7798 7264

FOI requests about the National Fraud Initiative

Cabinet Office
fed@cabinetoffice.gov.uk

Best value inspections

Information about best value inspections

Department for Communities and Local Government
localaudit@communitites.gsi.gov.uk

Analytical tools

Value for money profiles tool

Audit fee comparator tool

Public Sector Audit Appointments Limited
auditregulation@psaa.co.uk