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Local authority audit crisis forces NAO to disclaim UK government accounts

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The National Audit Office (NAO) has disclaimed the Whole of Government Accounts (WGA) for 2022/23 due to the “severe backlogs” in English local authority audits.

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This is the first time in which the comptroller and auditor general (C&AG) Gareth Davies has given the WGA a “disclaimer of audit opinion”. The WGA

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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