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Outcomes of the 27 February 2026 local audit backstop

26 March 2026

Proposing MP
Wirral South
Type
Written Ministerial Statement
Department
Ministry of Housing, Communities and Local Government

At a Glance

Issue Summary

The statement discusses the outcomes of the 27 February 2026 backstop date for local body audits in England, which required all non-exempt local bodies to publish their statements of accounts and audit opinions by this deadline.

Action Requested

No specific action is requested. The minister reports that over 91% of local bodies have published their audit opinions as required, with ongoing efforts to ensure compliance for outstanding cases and preparations for the next backstop in January 2027.

Key Facts

  • Unless exempt, all local bodies were required to publish statements by 27 February 2026.
  • Over 91% of opinions published as of 27 February 2026; increased to 93% by 9 March 2026.
  • Approximately 45% received a disclaimed opinion, 9% moved from disclaimed to qualified, and almost 3% achieved unqualified status.
  • 33 non-exempt bodies failed to publish opinions by the deadline.
  • Over 99% of prior year opinions have been published for financial years outstanding, with 97% for up to 2023/24.
  • Deadline for publication of audited accounts for 2025/26 is 31 January 2027.
Assessment & feedback
Summary accuracy