Limited assurance regime
What we cover
PKF Littlejohn LLP was appointed as external auditor by Smaller Authorities’ Audit Appointments Ltd (SAAA) to all local government smaller authorities who are subject to the limited assurance regime in 36 contract areas for 5 years from 2017/18. This includes:
- Local councils (including parish/town/village/community councils and parish meetings)
- Internal drainage boards (IDBs)
- ‘Other’ smaller authorities (i.e. charter trustees, port health authorities, conservation bodies, harbour boards and crematorium boards)
The contract areas serviced by us are: Avon, Berkshire, Buckinghamshire, Cambridgeshire, Cheshire, Cornwall, Cumbria, Derbyshire, Devon, Dorset, East Sussex, Essex, Gloucestershire, Hampshire & the Isle of Wight, Herefordshire, Hertfordshire, Humberside & East Riding of Yorkshire, Kent, Lancashire, Greater Manchester & Merseyside, Leicestershire, Lincolnshire, London, Norfolk, North Yorkshire, Northamptonshire, Northumberland & Tyne & Wear, Nottinghamshire, Shropshire, Somerset, South Yorkshire, Suffolk, Surrey, Warwickshire & West Midlands, West Yorkshire, Wiltshire and Worcestershire.
What we do
Under the limited assurance regime, we undertake a limited range of specified procedures to give a report that provides limited, rather than reasonable, assurance about the accounting statements.
This work is undertaken by our Small Body Assurance (SBA) team.
For authorities that do not claim exemption we undertake two types of review procedure: basic and intermediate. The type of procedure undertaken determines the documentation that the authority must submit to us.
You can find out more about these procedures – and the relevant reporting requirements – here.
What we cannot do
As appointed auditor, we cannot provide any accounting advice or guidance and all such queries are simply referred to ‘Proper Practices‘.
Our Small Body Assurance (SBA) team can be reached on firstname.lastname@example.org or +44 (0)20 7516 2200.