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‘Major issue’ leading to delays in signing off council accounts

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Further delays to the audits of 2020/21 local authority accounts have been attributed to issues over the valuation of infrastructure assets that are affecting

Backstop dates and disclaimers, the appearance of the asset ceiling, local government reorganisation, simplification of accounts. Stephen Sheen assesses an eventful 2024 in the world of audit and accounts, and looks at what might happen next.

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