CIPFA has published its Bulletin 18 Local audit backlog in England | CIPFA following legislation bringing into effect backstop dates for authorities in England to publish final accountability statements.
The bulletin provides guidance on what this will mean for local authority audits, in particular the types of modified opinions authorities may see and how auditors will rebuild assurance. The bulletin was produced using information within the NAO’s Local Audit Reset and Recovery Implementation Guidance (LARRIGs) and the FRC’s explainer.