Skip to content Skip to menu


Audit and Inspection Reports

The Police and Crime Commissioner (PCC) for Thames Valley and the Chief Constable of Thames Valley Police are both audited by an external auditor. Documents and reports relating to audits can be found here.

Public Sector Audit Appointments Ltd

The external auditors are appointed by Public Sector Audit Appointments Ltd (PSAA), an independent company limited by guarantee incorporated by the Local Government Association in August 2014. They are responsible for appointing auditors to local government, police and local NHS bodies and for setting audit fees.

External Auditor

The External Auditor agrees the annual audit plan with the PCC and the Chief Constable, as well as the Independent Audit Committee. Regular meetings are held with both the PCC’s Chief Finance Officer and the Chief Constable’s Director of Finance. The External Auditor is represented at all meetings of the Independent Audit Committee. The Annual Audit Letter is also presented to the Audit Committee and all agreed recommendations are implemented.  Since 1st September 2012 the appointed External Auditor has been Ernst & Young.

Annual Governance Report 

This report summarises the external Auditor’s findings from their final accounts audit.  It includes the messages arising from the audit of the financial statements and the result of the work the auditors have undertaken to assess how well the PCC (previously the Police Authority) and Force manage their resources to deliver value for money and better outcomes for local people.

Annual Audit Letter

The external auditors have a responsibility to review and comment upon the financial activities of the PCC and Chief Constable; to provide an opinion on whether the financial statements present a fair view of the financial position, and whether they have been prepared in accordance with the appropriate regulations and proper professional practices


The external audit of the draft statement of accounts for the year ended 31 March 2021 has not yet been completed by our external auditors, EY LLP, due to due to delays in receiving formal IAS 19 assurance letters from Grant Thornton, the auditor of the Buckinghamshire Pension Scheme.  This situation is allowed for by Regulation 10, paragraph (2a) of the Accounts and Audit Regulations 2015.  

(See attached link: Therefore this notification explains, as per paragraph (2a), that we are not yet able to publish our audited 2020/21 final statement of accounts in line with deadline of 30 September 2021, as per paragraph (1). Those Charged With Governance (i.e. the PCC and Chief Constable) will consider the results of the 2020/21 audit upon its completion, after which we will publish the final audited accounts.