December 2024: audit opinion data
We have recently published the number of audit opinions delivered up to 31 December 2024 on our website. Data for previous months can be viewed on our monthly audit opinion data page.
We have recently published the number of audit opinions delivered up to 31 December 2024 on our website. Data for previous months can be viewed on our monthly audit opinion data page.
CIPFA LASAAC has issued its annual consultation on the 2025/26 Code of Practice on Local Authority Accounting in the UK (the Code). This will apply to accounting periods starting on or after 1 April 2025. The deadline for responses is 14 February 2025.
Auditors have reported issuing 361 disclaimed opinions due to the backstop as of 13 December 2024 for the years up to 2022/23. The 40 non-standard opinions in the table below include 8 disclaimed opinions that auditors have not attributed to the backstop. There are a further 77 opinions that remain outstanding for the years 2018/19 […]
PSAA welcomes MHCLG’s local audit reform strategy, which follows on from Monday’s announcement of the intention to create a new local audit body. We are strong advocates of overhauling the local audit system. Despite sustained and determined effort by system partners the current arrangements have not enabled resolution of the issues. This has resulted in […]
PSAA welcomes today’s announcement by the Government (refer to page 103) on further action it intends to take to address the local audit crisis as a part of the promised overhaul, by establishing a new body for local audit. We have previously stated our strong support for the Government’s commitment to ‘overhaul the local audit […]
The NAO has issued an Overview of the Ministry of Housing, Communities & Local Government (MHCLG) 2023/24 as part of their series of overviews for the new Parliament.
The FRC has published emerging findings on its study into the audit market for NHS providers and Integrated Care Boards. The study found that while most stakeholders considered the market to be functioning, there were issues raised which could risk future resilience. Similar to local government audits, some respondents raised concerns regarding potential constraints on […]
CIPFA has issued a guide for audit committee members that explains the local audit backstop arrangements in England. It covers key terms, dates, roles and responsibilities.
We have recently published the number of audit opinions delivered up to 30 November 2024 on our website. Data for previous months can be viewed on our monthly audit opinion data page. We will publish a further update by the 19 December once the opinion data for the audits up to 2022/23 is available, following […]
We will publish data on audit opinion delivery on a monthly basis for the audits from 2018/19 onwards until all opinions for a year are delivered. We have recently published the number of audit opinions delivered up to 31 October 2024 on our website. Data for previous months can be viewed on our monthly audit […]