Provision of limited assurance audit reviews to Smaller Authorities’ Audit Appointments Ltd

Smaller Authorities’ Audit Appointments Limited (SAAA) was incorporated (as a company limited by guarantee and a commercial entity) in 2015 with the express purpose of appointing auditors to provide limited assurance audits in accordance with The Local Audit and Accountability Act 2014 (“the Act”) and The Local Audit (Smaller Authorities) Regulations 2015 (“the Regulations”) The Act closed the Audit Commission in March 2015 and established new arrangements for the accountability and audit of local public bodies in England including smaller authorities such as town and parish councils, parish meetings and internal drainage boards. A smaller authority is an authority that has gross annual in…

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