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 27 contract areas for 5 years from 2022/23.  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:  Berkshire, Buckinghamshire, Cambridgeshire, Cheshire, Derbyshire, Devon, East Sussex, Essex, Gloucestershire, Herefordshire, Hertfordshire, Humberside & East Riding of Yorkshire, Lancashire, Greater Manchester & Merseyside, Lincolnshire, London, Norfolk, North Yorkshire, Northamptonshire, Nottinghamshire, Shropshire, Somerset, South Yorkshire, Suffolk, Surrey, 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’.

Contact us

Our Small Body Assurance (SBA) team can be reached on or +44 (0)20 7516 2200.