The number of audit opinions delivered as at 30 June 2025 is shown in the table below.
Please note: values including Pension Fund audits are shown in brackets.
| Audit year – publishing date / backstop date | Number of opted-in bodies / audits | Percentage of audits complete by publishing date / backstop date | Number of audits outstanding per year at 30 June 2025 | Percentage of audits outstanding per year at 30 June 2025 | Number of incomplete audits by the oldest outstanding year |
| 2023/24 28 Feb 2025 | 460 (534) | 90% (89%) | 33 (39) | 7% (7%) | 20 (23) |
| 2022/23 30 Sep 2023 | 467 (540) | 1% (1%) | 13 (16) | 3% (3%) | 4 (4) |
| 2021/22 30 Nov 2022 | 467 (540) | 12% (10%) | 9 (12) | 2% (2%) | 1 (1) |
| 2020/21 30 Sep 2021 | 474 (547) | 9% (9%) | 8 (11) | 2% (2%) | 4 (6) |
| 2019/20 30 Nov 2020 | 478 (552) | 45% (44%) | 4 (5) | 1% (1%) | 4 (5) |
| 2018/19 31 Jul 2019 | 487 (561) | 57% (59%) | 0 | 0 | 0 |
You can access a breakdown of detailed audit opinion data up to 30 June 2025 in this report.