Backstop date leads to ‘unprecedented’ number of disclaimed opinions

The recent backstop date has led to auditors issuing 361 disclaimed opinions on local government accounts for the years up to 2022/23, new data has revealed.

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According to analysis by Public Sector Audit Appointments (PSAA), 43.9% of local government body accounts for 2022/23 were disclaimed due to the backstop date

Backstop date leads to ‘unprecedented’ number of disclaimed opinions

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