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MHCLG has confirmed that the Local Audit Liaison Committee has been replaced by Local Audit System Transition Board.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 […]
We have published updates to our auditor appointment directories following our July updates from our audit suppliers: You can also visit our pages that list all directories for 2018/19 to 2022/23 and 2023/24 to 2027/28.
PSAA has published its Contract Monitoring Data Pack: Quarter 1 for 2025/26. We produce quarterly reports on our contracted firms, building up information as the year progresses. The data pack covers audit opinions, approved fee variations and electors’ objections up to 30 June 2025. 33 audit opinions are outstanding for audits up to 2023/24, which […]
We have published the number of audit opinions delivered up to 31 July 2025 on our website. Data for previous months can be viewed on our monthly audit opinion data page.
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.
This edition of our quarterly e-bulletin includes an update on local audit reform, details of our consultation on the 2025/26 fees, and a summary of local audit news from elsewhere. We would like to thank all the Directors of Finance and Audit Committee Chairs (over 325) who took the time to complete our client survey […]
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 […]