We have adjusted some KPIs within the audit services contract and the first payment milestone to reflect the government’s decision to introduce backstop dates for the delivery of audit opinions, as part of its solution to restore timely audit delivery. We have also added a new KPI relating to the production of the draft Annual Auditors Report to align with the new Code of Audit Practice.
The list of KPIs and payment milestones for 2024/25 audits are set out on our website.