What are the implications and required actions to manage the situation in which an authority changes its status after the audit service is contracted?

When an authority ceases to exist they are automatically removed from our scheme in line with the Regulations, and the decision to opt in is not binding on the new authority, which is free to make its own decision.  Given the potential uncertainty of the timing of a change in status, a decision to opt in could provide a helpful safety net for an authority.

If an authority decided not to accept the opt-in invitation before the closing date (11 March 2022) then it would have to wait until after April 2023 before it could opt in and therefore may need to seek to make local arrangements for appointing auditors.