When an authority ceases to exist they are automatically removed from our scheme in line with the Regulations. The decision to opt in is not binding on the new authority which is free to make its own decision.
If an authority decided not to accept the opt-in invitation for the appointing period 2023/24 to 2027/28 before the closing date of 11 March 2022, then it must wait until after April 2023 before it could opt in. It therefore may need to make local arrangements for appointing auditors.