Smaller Authorities' Audit Appointments

The Smaller Authorities’ Audit Appointments (SAAA) is an independent, not-for-profit, limited company established to procure external audit services and appoint external auditors for smaller authorities. SAAA's role includes procuring and appointing external auditors to smaller authorities in England, performing the functions set out in the relevant legislation, and monitoring the delivery of the ongoing audit contracts. SAAA is a sector-led body whose governing board comprises three member directors representing the sector membership organisations and five independent directors.

Smaller authorities include parish and town councils, parish meetings, and internal drainage boards. The external audit process, referred to as limited assurance, varies according to the authority's size. A smaller authority is defined as one whose gross annual income or expenditure does not exceed £6.5 million. The principal legislation governing the statutory functions of SAAA is the Local Audit and Accountability Act 2014.

We are a key stakeholder in the creation and operation of SAAA. We played a crucial founding role with other stakeholders, working together to ensure that the needs of smaller authorities are represented. We are part of the SAAA board, contributing to decision-making and governance, which helps ensure parish and town councils and smaller authorities' interests are considered in SAAA's operations. Advocacy and Communication: We advocate for parish and town councils within the SAAA framework, helping to communicate these councils' needs and concerns to the SAAA board and ensuring that relevant information is disseminated back to councils.