After years of total audit failure with local authorities failing to produce audited accounts, the Labour government has stepped in with plans for legislation setting out a tough new timetable for completion of outstanding audits, which have been delayed endlessly with innumerable excuses about why they cannot be signed off from the pandemic to staff shortages.

Secondary legislation will be introduced to amend the Accounts and Audit Regulations (2015) to set a series of backstop dates.

This will enforce a final date for audit sign-offs of financial years up to and including 2022/23 by 13 December 2024. This includes the huge backlog of historic audits related to earlier financial years.