The number of audit opinions delivered as at 30 September 2026 is shown in the tables below.
Please note: values including Pension Fund audits are shown in brackets.
| Audit year – backstop date | Number of opted-in bodies / audits | Number of audits delivered up to 30 Sep 2026 |
| 2025/26 31 January 2027 | 460 (534) | 17 (19) |
| 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 September 2026 | Percentage of audits outstanding per year at 30 September 2026 | Number of incomplete audits by the oldest outstanding year |
| 2024/25 27 Feb 2026 | 457 (531) | 92% (92%)* | 14 (14) | 3% (3%) | 4 (4) |
| 2023/24 28 Feb 2025 | 460 (534) | 90% (89%) | 10 (10) | 2% (2%) | 6 (6) |
| 2022/23 30 Sep 2023 | 467 (540) | 1% (1%) | 4 (4) | 1% (1%) | 1 (1) |
| 2021/22 30 Nov 2022 | 467 (540) | 12% (10%) | 3 (3) | 1% (1%) | 0 (0) |
| 2020/21 30 Sep 2021 | 474 (547) | 9% (9%) | 3 (3) | 1% (1%) | 1 (1) |
| 2019/20 30 Nov 2020 | 478 (552) | 45% (44%) | 2 (2) | <1% | 2 (2) |
| 2018/19 31 Jul 2019 | 487 (561) | 57% (59%) | 0 | 0 | 0 |
* One opinion, previously reported as signed in advance of the backstop, was reconsidered following an issue with approval.
You can access a breakdown of detailed audit opinion data up to 30 September 2026 in this report.