MHCLG issued a written ministerial statement on 2 December outlining its intention to speed up the process of rebuilding assurance at local bodies as part of its wider local audit reform strategy, and has written to all audit firms and local bodies underlying the need for everyone to work together to accelerate progress. The English […]
MHCLG has published an updated list in relation to compliance with the 28 February 2023/24 backstop. The list includes bodies yet to publish all audited accounts for financial years up to and including 2023/24 as of 31 October 2025.
On 5 September there was a call for evidence from individuals with relevant expertise and experience or a special interest in the English Devolution and Community Empowerment Bill, which is passing through Parliament. Further details can be found on the UK Parliament website.
CIPFA LASAAC has issued its consultation on the 2026/27 Code of Practice on Local Authority Accounting in the UK (the Code). The 2026/27 Code will apply to accounting periods starting on or after 1 April 2026. The survey closes on 12 October 2025. Further details about the consultation can be found on the CIPFA website.
The Local Audit (Major Local Audit) Regulations 2025 has been amended to include changes to the Major Local Audit threshold as part of MHCLG’s wider local audit reform strategy.
MHCLG has confirmed that the Local Audit Liaison Committee has been replaced by Local Audit System Transition Board. The overall aim of the Transition Board is to provide advice and challenge to support MHCLG in managing the transition to the reformed local audit system and provide oversight of the build-back work. MHCLG’s formal notification letter […]
MHCLG has amended the Regulations on the Major Local Audit threshold as part of their wider local audit reform strategy – The Local Audit (Major Local Audit) (Amendment) Regulations 2025.
The FRC provided an update on how they will support the local audit system following the government’s local audit reform announcement last year. The FRC will not perform routine inspections of local government major local audits (MLAs) for audits up to 31 March 2025, unless there is a clear case in the public interest to […]
MHCLG has published a list in relation to compliance with the 28 February 2023/24 backstop. The list includes bodies yet to publish all audited accounts for financial years up to and including 2023/24 as of 20 May 2025. The government has contacted all bodies and their auditors included on the list to inform them of […]
The NAO has published its Local Audit Reset and Recovery Implementation Guidance (LARRIG) 06. This relates to special considerations for rebuilding assurance for specified balances following backstop-related disclaimed audit opinions. The LARRIGs are intended to support the reset and recovery of local audit in England and will be in place for a limited period.