Auditors have reported issuing 183 unmodified opinions, and 231 disclaimed (188) or qualified (43) opinions due to the 27 February 2026 backstop, for the 2024/25 audits of accounts covered by PSAA’s appointing person scheme. There are a further 36 opinions that remain outstanding.
There were also 7 modified opinions that auditors have not attributed to the backstop, including 2 disclaimed opinions.
The table below summarises the audit opinions issued for the 2024/25 audits as at the February 2026 backstop date. The first two columns of the table present the opinions delivered for the 2023/24 audits as at the 28 February 2025 backstop, alongside the updated position as at 27 February 2026.
| Audit Opinions for 2023/24* | Audit Opinions for 2024/25* | ||
| As at the 2023/24 backstop date – 28 February 2025 | As at the 2024/25 backstop date – 27 February 2026 | As at the 2024/25 backstop date – 27 February 2026 | |
| Number (Percentage) | Number (Percentage) | Number (Percentage) | |
| Unmodified | 173 (37.7%) | 177 (38.5%) | 183 (40%) |
| Unmodified with additional disclosures** | 6 (1.3%) | 7 (1.5%) | 0 (0%) |
| Disclaimed (backstop) | 217 (47.3%) | 243 (52.8%) | 188 (41.1%) |
| Qualified (backstop)** | 8 (1.7%) | 8 (1.7%) | 43 (9.4%) |
| Disclaimed (non-backstop) | 2 (0.4%) | 2 (0.4%) | 2 (0.4%) |
| Qualified (non-backstop)** | 5 (1.1%) | 5 (1.1%) | 5 (1.1%) |
| Not yet delivered | 48 (10.5%) | 18 (3.9%) | 36 (7.9%) |
| Total | 459 (100%) | 460*** (100%) | 457 (100%) |
*Data excludes pension fund audits
**These cover modifications and additional disclosures in the auditor’s report (Definitions of audit opinions)
***One additional body was added to the 2023/24 list after the statutory opinion date
There are also 16 opinions at 6 local bodies that are not yet delivered for the years 2018/19 to 2022/23 (excluding pension fund audits). This includes 11 opinions at 4 local bodies that are exempt from the statutory deadline.