Protecting the public purse

Audit regime

The Audit Commission appoints auditors to provide assurance and promote value for taxpayers’ money across local government, health, police, fire and rescue and other local public services.

The Commission’s statutory powers and duties in relation to audit are to:

In exercising its statutory powers in relation to audit the Commission aims to secure high quality, audits at the best price possible and to promote a consistent approach both between different auditors and across the country.

The Commission also sets the standards we expect auditors to meet and is committed to ensuring that the quality of the audit work provided by our suppliers is of the highest standards. To promote transparency and encourage best practice we provide reports on our audit quality page.

From 2012/13, all audits are carried out by private sector audit firms which have demonstrated they have the necessary skills and expertise, and resources to deliver high quality audits that meet the Commission’s exacting standards. The firms are:

  • Deloitte Limited Liability Partnership (LLP)
  • Ernst & Young LLP
  • Grant Thornton UK LLP
  • KPMG LLP
  • Mazars LLP
  • BDO LLP
  • PricewaterhouseCoopers LLP

In addition, audits of small bodies (those with annual income or expenditure of less than £6.5 million) are carried out by the following audit firms:

  • BDO LLP
  • Grant Thornton UK LLP
  • PKF Littlejohn LLP
  • Mazars LLP