CIPFA LASAAC announces decisions to support local authority reporting recovery


In February 2024, CIPFA LASAAC consulted on short-term measures to apply to the 2023/24 and 2024/25 Codes.

These measures were intended to aid the recovery of local authority reporting and audit in England and help to address the audit backlog. These measures were proposed alongside efforts by the Department for Levelling Up, Housing and Communities (DLUHC), Financial Reporting Council (FRC), National Audit Office (NAO) and other system partners. After reviewing stakeholder responses in April, CIPFA LASAAC approved measures based on the consultation proposals.

However, the dissolution of Parliament in advance of the General Election means that the proposals consulted upon by the NAO and DLUHC for changes to the Code of Audit Practice, and the introduction of statutory publication deadlines for audited accounts (‘backstop’ dates), cannot proceed until a new Parliament is formed.

In light of this, at its meeting on 13 June 2024, CIPFA LASAAC decided not to implement the exceptional update for 2023/24 and 2024/25. Rather, CIPFA LASAAC will focus its efforts on longer-term enhancements to the Code and other initiatives.

Iain Murray, CIPFA Director of Public Financial Management (PFM), said: “CIPFA remains committed to supporting work taking place across the local audit system to address the backlog and re-establish timely financial reporting and audit in England.”

Conrad Hall, CIPFA/LASAAC Chair, said: “CIPFA/LASAAC was keen to support other system partners by revising short-term reporting requirements. However, the dissolution of Parliament meant the Board has changed its approach. We will now be focusing our efforts on longer term improvements in local authority financial statements and reporting, utilising the revitalised Better Reporting Group to achieve this.”

Notes to editor

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