There are still 30 audits to be signed off for financial year 2022/23, equivalent to 3.6% of all audits for local authorities and councils, and public sector bodies. This means that 437 audits were signed off by the extended backstop deadline, according to figures released by the oversight body, Public Sector Audit Appointments (PSAA).

There are a total of 47 audit opinions that remain outstanding for the years 2018/19 to 2022/23.

One audit opinion is also outstanding at a single body covering three years’ worth of audit from 2015/16 to 2017/18, and five of the outstanding opinions are for two bodies that do not have an appointed auditor.

PSAA chief executive, Tony Crawley, said: ‘The unprecedented number of disclaimed opinions illustrates the scale of the challenges facing the sector and local audit.’

A