This report summarises the changes to the arrangements for appointing External Auditors following the closure of the Audit Commission and the end of the transitional arrangements at the conclusion of the 2017/18 audits.

In accepting the recommendation, Cabinet will approve and recommend to Council to opt-in to an approved sector led body, specifically Public Sector Audit Appointments Ltd, to act as the Appointing Person for the Appointment of External Auditors for the Council.

The subject of the decision:

This report summarised the changes to the arrangements for appointing External Auditors following the closure of the Audit Commission and the end of the transitional arrangements at the conclusion of the 2017/18 audits.

Alternative options considered:

Cabinet considered three different options as set out in the report.

The reason for the decision:

To comply with Section 7 of the Local Audit and Accountability Act 2014 which required a relevant authority to appoint a local auditor to audit its accounts for a financial year not later than 31 December in the preceding year.

THE DECISION:

That Cabinet approves and recommends to Council to Opt-in to an approved sector led body, specifically Public Sector Audit Appointments Ltd, to act as the Appointing Person for the appointment of External Auditors for the Council.