Policy paper
Addressing the local audit backlog: modified or disclaimed audit opinions
Provides context for modified or disclaimed audit opinions issued in relation to local bodies accounts as a result of the measures implemented to tackle the audit backlog in England.
Applies to England
Documents
Details
The government, working closely with partner organisations, has implemented measures because of a large backlog in relation to local audit in England. One consequence is that many local bodies will receive modified or disclaimed audit opinions due to circumstances largely outside of their control and where these do not signify issues in their financial accounts. This document explains the context for these opinions to help ensure that local bodies are not unfairly judged.
Updates to this page
Published 27 November 2024