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Majority of councils face disclaimer of opinion on 2022/23 accounts

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More than 100 local authorities have received a disclaimer of opinion for their 2022/23 audit, with the majority of councils’ accounts expected to be disclaimed, according to the latest research.

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Following the 13 December backstop date for all outstanding audited accounts up to and including 2022/23, 119 councils out of 311 received a disclaimer

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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