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Draft accounts: delays continue despite deadline dash

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Dan Bates discusses the latest data on the publication of local authority accounts and examines why so many councils missed the 31 July deadline.

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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