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Authorisation of audit firms conducting local authority audits in England from 1 January 2021

Local Audit and Accountability Act 2014 – ICAS surrenders RSB Status for Local Audit from 1 January 2021.

In November 2020, the Board of the Financial Reporting Council approved a request by ICAS to surrender our status as a Recognised Supervisory Body (RSB) under the Local Audit and Accountability Act 2014 (“the 2014 Act”). As a consequence, ICAS will cease to hold RSB status for local audit in England from 1 January 2021.

ICAS became a RSB for local audit in 2015. Only a small number of registered audit firms applied for authorisation to undertake local audit work under the 2014 Act. ICAS no longer authorises any firms for local audit work in England, and earlier this year the ICAS Regulation Board invited the Council to initiate the process to surrender our RSB Status for Local Audit in England.  

ICAS remains a RSB for statutory company audit in accordance with the Companies Act 2006.

Further information can be accessed here.

If there are any questions in this regard, please email us for further assistance.

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The mark and designation “CA” is a registered trade mark of The Institute of Chartered Accountants of Scotland (ICAS), and is available for use in the UK and EU only to members of ICAS. If you are not a member of ICAS, you should not use the “CA” mark and designation in the UK or EU in relation to accountancy, tax or insolvency services. The mark and designation “Chartered Accountant” is a registered trade mark of ICAS, the Institute of Chartered Accountants of England and Wales and Chartered Accountants Ireland. If you are not a member of one of these organisations, you should not use the “Chartered Accountant” mark and designation in the UK or EU in relation to these services. Further restrictions on the use of these marks also apply where you are a member.

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