Horsham District Council - External Audit Services

Horsham District Council will be seeking an auditor for the audit of five financial years from 1 April 2023. These are the audits of the 2023/24 to 2027/28 accounts. Only registered firms, with accredited Key Audit Partners that must oversee the work, can be appointed from the list of external audit suppliers to the local government audit. The scope of the local authority audit is fixed. It is determined by the Code of Audit Practice (currently published by the National Audit Office), the format of the financial statements are specified by CIPFA / LASAAC, and the application of auditing standards are currently regulated by the Financial Reporting Council.Nine audit providers with Key Audit Partners are therefore eligible under the audit legislation. These are BDO, Cardens Accountants, Deloitte, EY, Grant Thornton, KPMG, Mazars, PriceWaterhouseCoopers and Azets Audit Services Ltd. The auditor appointed at the end of the procurement process will undertake the statutory audit of accounts and value for money assessment of the council in each financial year, in accordance with all relevant codes of practice and guidance. The auditor is also responsible for investigating questions raised by electors and has powers and responsibilities in relation to Public Interest Reports and statutory recommendations. Note that auditors are currently regulated by the Financial Reporting Council, which will be replaced by a new body with wider powers, the Audit, Reporting and Governance Authority (ARGA) during the course of the next audit contract.The Council intends to issue documents during Spring 2022.