Limited assurance regime

This section applies to local councils (i.e. parish and town councils, parish meetings), internal drainage boards and other smaller authorities only

The Audit Commission (and the transitional body – Public Sector Audit Appointments Limited (PSAA) - from 1 April 2015) appointed auditors, previously under the Audit Commission Act 1998, and now under the Local Audit and Accountability Act 2014, to all local government bodies who are subject to the limited assurance regime, those being:

  • Local councils
  • Internal drainage boards (“IDBs”)
  • Other smaller authorities

PKF Littlejohn LLP was appointed as external auditor by the Audit Commission to all relevant small bodies in 9 contract areas for 5 years from 2012/13.  The contract areas serviced are Cambridgeshire, East Sussex, Essex, Humberside, Kent, London, North Yorkshire, West Sussex and West Yorkshire.

Our core small body assurance (SBA) team is made up of the management team and the administrator and works on the contract all year round.  You can contact the team via:

There are 3 types of review procedures – inactive, basic and intermediate.

As appointed auditor, we cannot provide any accounting advice or guidance and all such queries are simply referred to proper practices, i.e. Governance and Accountability for Smaller Authorities in England (March 2016)

Please see the Useful documents and links page for helpful documents and links to external websites.

+++ For those joint committees who have requested us to carry out an independent review this year, please see the relevant information on the Joint Committees independent reviews page. +++