The latest figures show that only 9% of 2020/21 audits were completed by the extended deadline of 30 September 2021, a collapse in numbers from the previous year where 45% of audits were signed off on time.

As the majority of audits fail to meet their filing deadline, the government has extended the deadline for publishing audited local authority accounts to 30 November 2022 for 2021/22 accounts and has confirmed a 30 September date for five years from 2023/24 to 2027/28.