In February 2024, a joint statement by DLUHC outlined a three-phase plan to clear the backlog of unaudited accounts in local public bodies, focusing on reset, recovery, and reform. The plan includes statutory backstop dates to ensure timely audits and address systemic challenges. Auditors play a crucial role in issuing opinions to enable the publication of audited financial statements. The aim is to prevent the recurrence of backlogs and rebuild assurance over multiple audit cycles.
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