Legislation has now been passed bringing into effect backstop dates for authorities in England to publish final accountability statements. This bulletin has been written to provide 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. This bulletin has been produced using additional information within the NAO's Local Audit Reset and Recovery Implementation Guidance (LARRIGs) and the FRC's explainer.
Please note: Bulletin 18 was republished on 31 October 2024 to correct an error in paragraph 23.