Local Auditor Register
The duty to license and register local auditors who will carry out the audit of local government and health bodies is a statutory function delegated to recognised supervisory bodies (RSBs) by the Financial Reporting Council (FRC). ICAEW received this recognition on 1 November 2015.
As part of this duty, under the FRC’s the local auditors (registration) instrument 2015 FRC 02/2015, RSBs are required to keep a register of firms eligible for appointment as local auditors and individuals eligible for key audit partner status. This instrument states:
'The recognised supervisory bodies, or if there is only one recognised supervisory body, that body, shall cooperate to maintain a single register of persons eligible for appointment as a local auditor in electronic form in accordance with the following regulations of this instrument.'
This spreadsheet is the register of firms that the RSBs have registered as local auditors and key audit partners who have met the eligibility criteria specified in the Act, the FRC’s eligibility guidance, and the rules of the RSB.
The two RSBs for local audit in England are the:
- Institute of Chartered Accountants in England and Wales (ICAEW); and
- Institute of Chartered Accountants in Scotland (ICAS)
The register will be updated as and when there are changes or amendments.