Addressing the local audit backlog in England: Non-compliance lists
Updated 2 December 2025
Applies to England
© Crown copyright 2025
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Addressing the local audit backlog in England: Non-compliance lists
Context
Local authorities and other local bodies – including police, fire, transport and waste authorities as well as national parks – provide vital public services to communities. Effective external audit for close to 500 bodies in these categories ensures transparency and accountability for public money and builds public confidence.
The government inherited a broken local audit system in England, evidenced by a significant backlog of outstanding unaudited accounts. For financial year 2022/23, just one percent of local bodies published audited accounts by the original deadline.
In July 2024, the government stated its intention to set a series of statutory backstop dates to clear the backlog and enable the system to recover:
| Financial year(s) | Backstop date |
|---|---|
| Up to and including 2022/23 | 13 December 2024 |
| 2023/24 | 28 February 2025 |
| 2024/25 | 27 February 2026 |
| 2025/26 | 31 January 2027 |
| 2026/27 | 30 November 2027 |
| 2027/28 | 30 November 2028 |
These measures, which are supported by all key local audit system partners, were implemented via legislative changes in autumn 2024.
Backstop requirements
The Accounts and Audit Regulations 2015, as amended, require bodies to publish audited accounts by statutory backstop dates, which includes publication on their website (specifically, their accountability statements, defined in regulation 9A(9), which includes the audit opinion).
Bodies may be exempt from meeting a backstop date in the following limited and specific circumstances (these align with exemptions for auditors provided in the Code of Audit Practice):
- where auditors are considering a material objection
- where an objector has appealed or could still appeal the auditor’s decision in relation to the objection
- the auditor thinks that an item of account may be contrary to law and has made, or is considering making, an application to court on that basis
- from 2023/24, where the auditor is not yet satisfied with the body’s Value for Money (VFM) arrangements
Where such an exemption exists, bodies must publish an explanation on their website on (or as soon as practicable after) the backstop, and publish audited accounts as soon as possible.
If a body is not exempt and fails to comply, it must publish an explanation on (or as soon as practicable after) the backstop, send a copy of this to the Secretary of State and publish audited accounts as soon as possible.
Lists of non-compliant bodies
The publication of audited accounts is a joint endeavour between bodies and audit firms, shaped by a complex array of factors.
In the interests of transparency, in July 2024, the government committed to publishing lists of bodies that do not comply with the requirements to publish audited accounts by a backstop date.
This page lists bodies that failed to comply with backstop dates. The published lists include the name of the body, whether they published their unaudited ‘draft’ accounts in time for the statutory 30-working-day public inspection period to conclude ahead of the backstop date, the name of their appointed audit firm, whether auditors delivered their audit opinion by the backstop and whether audited accounts have subsequently been published. A non-exhaustive list of reasons for inclusion can be found above each published list.
Public Sector Audit Appointments Limited (PSAA) publishes monthly data on audit opinion delivery of bodies that have opted in to its auditor appointing scheme, including the date an audit was signed by the auditor. This data is updated until all audit opinions for a year are delivered. The most up-to-date data can be found on the PSAA’s website.
13 December 2024 – Financial years up to and including 2022/23, updated with information as of 31 October 2025
Following the introduction of the first backstop, the system took a significant step forward.
84% of bodies published their audited accounts for financial years up to and including 2022/23, by the backstop date. This figure has subsequently grown, with 99% having now published audited accounts.
Six bodies were exempt from meeting this backstop date. These bodies are required to publish details of their exemption on their website.
A minority of (non-exempt) bodies (68) failed to publish all audited accounts by the backstop. These bodies are included in the list below.
There are a number of reasons why a body may appear in this list, including not yet publishing all of its unaudited draft accounts, or if its statutory 30-working-day public inspection period is yet to conclude. Bodies may also have material issues that are affecting their ability to produce or sign off accounts.
The list reflects whether bodies published their draft accounts, annual governance statement and narrative statements by 31 October 2024 (the latest date on which the 30-working-day inspection could commence in order to conclude by the backstop date), whether the audit opinion was delivered by the backstop, the date on which the audit opinion was delivered, and an update as to whether bodies published their audited accounts as of 31 October 2025.
In many cases, bodies had approved the accounts and auditors had signed the opinions before the backstops, but publication came after 13 December 2024 due to logistical issues.
The government continues to engage with those listed with outstanding audited accounts to try to ensure that they are published as soon as practicable.
| Name of body | All unaudited draft accounts published by 31 October 2024? | Appointed audit firm | All audit opinions delivered by 13 December 2024? | Date audit opinion delivered | All audited accounts published as of 31 October 2025? |
|---|---|---|---|---|---|
| Amber Valley Borough Council | yes | Mazars LLP | yes | 11/12/24 | yes |
| Babergh District Council | yes | Ernst & Young LLP | yes | 09/12/24 | yes |
| Bexley London Borough Council | yes | Ernst & Young LLP | yes | 10/12/24 | yes |
| Birmingham City Council | no | Grant Thornton UK LLP | no | n/a | no |
| Broadland District Council | yes | Ernst & Young LLP | yes | 29/11/24 | yes |
| Bromsgrove District Council | no | Grant Thornton UK LLP | no | 16/01/25 | yes |
| Buckinghamshire Council | yes | Grant Thornton UK LLP | yes | 29/11/24 | yes |
| Calderdale Metropolitan Borough Council | yes | Ernst & Young LLP | yes | 09/12/24 | yes |
| Canterbury City Council | yes | Grant Thornton UK LLP | Yes | 14/03/24 | yes |
| Castle Point Borough Council | yes | Ernst & Young LLP | yes | 10/12/24 | yes |
| Chesterfield Borough Council | yes | Mazars LLP | yes | 10/12/24 | yes |
| Chief Constable of Derbyshire | yes | Ernst & Young LLP | yes | 10/12/24 | yes |
| Chief Constable of Hertfordshire | yes | BDO LLP | no | 07/02/25 | yes |
| Chief Constable of Leicestershire | yes | Ernst & Young LLP | yes | 13/12/24 | yes |
| Colchester City Council | yes | BDO LLP | no | 20/12/24 | yes |
| Copeland Borough Council | no | Grant Thornton UK LLP | no | 14/05/25 | yes |
| Croydon London Borough Council | no | Grant Thornton UK LLP | no | 15/08/25 | yes |
| Derby City Council | no | Ernst & Young LLP | no | 18/12/24 | yes |
| Derbyshire Fire Authority | yes | Ernst & Young LLP | yes | 12/12/24 | yes |
| Dover District Council | yes | Grant Thornton UK LLP | yes | 12/12/24 | yes |
| East Hertfordshire District Council | no | Ernst & Young LLP | no | 24/04/25 | yes |
| Gloucester City Council | no | Deloitte LLP | yes | 27/01/25 | yes |
| Guildford Borough Council | yes | Grant Thornton UK LLP | Yes | 06/12/24 | yes |
| Haringey London Borough Council | yes | BDO LLP | no | 18/12/24 | yes |
| Hastings Borough Council | yes | Grant Thornton UK LLP | yes | 12/12/24 | yes |
| Hertsmere Borough Council | yes | Ernst & Young LLP | yes | 12/12/24 | yes |
| Horsham District Council | yes | Ernst & Young LLP | yes | 28/11/24 | yes |
| King’s Lynn Internal Drainage Board | yes | Grant Thornton UK LLP | yes | 12/12/24 | yes |
| Lewes District Council | no | Deloitte LLP | no | 11/07/25 | yes |
| Lindsey Marsh Drainage Board | yes | No appointed auditor as of 13 December 2024 | no | n/a | no |
| London Borough of Enfield | yes | BDO LLP | no | 04/07/25 | yes |
| London Borough of Redbridge | yes | Ernst & Young LLP | yes | 11/12/24 | yes |
| London Fire Commissioner | yes | Ernst & Young LLP | yes | 11/12/24 | yes |
| Luton Borough Council | yes | Ernst & Young LLP | yes | 09/12/24 | yes |
| Malvern Hills District Council | yes | Ernst & Young LLP | yes | 03/12/24 | yes |
| Mansfield District Council | yes | Mazars LLP | yes | 14/12/23 | yes |
| Merseyside Waste Disposal Authority | no | Grant Thornton UK LLP | no | 07/08/25 | yes |
| Mid Suffolk District Council | yes | Ernst & Young LLP | yes | 09/12/24 | yes |
| Middlesbrough Council | yes | Ernst & Young LLP | yes | 11/12/24 | yes |
| Newham London Borough Council | yes | Ernst & Young LLP | yes | 11/12/24 | yes |
| North Northamptonshire Council | yes | Grant Thornton UK LLP | yes | 04/12/24 | yes |
| North Tyneside Council | yes | Ernst & Young LLP | yes | 09/12/24 | yes |
| North York Moors National Park Authority | yes | Grant Thornton UK LLP | yes | 14/11/24 | yes |
| North Yorkshire County Council | yes | Deloitte LLP | no | 18/12/24 | yes |
| North Yorkshire Police Fire and Crime Commissioner | yes | Mazars LLP | yes | 09/12/24 | yes |
| Peak District National Park Authority | yes | Mazars LLP | yes | 11/10/24 | yes |
| Police and Crime Commissioner for Derbyshire | yes | Ernst & Young LLP | yes | 10/12/24 | yes |
| Police and Crime Commissioner for Durham | yes | Mazars LLP | yes | 12/12/24 | yes |
| Police and Crime Commissioner for Hertfordshire | yes | BDO LLP | no | 07/02/25 | yes |
| Police and Crime Commissioner for Leicestershire | yes | Ernst & Young LLP | yes | 13/12/24 | yes |
| Redditch Borough Council | no | Grant Thornton UK LLP | no | 28/01/25 | yes |
| Rushmoor Borough Council | yes | Ernst & Young LLP | yes | 11/12/23 | yes |
| Sevenoaks District Council | yes | Grant Thornton UK LLP | yes | 06/12/24 | yes |
| Slough Borough Council | no | Grant Thornton UK LLP | no | 28/02/25 | yes |
| South Cambridgeshire District Council | yes | Ernst & Young LLP | yes | 09/12/24 | yes |
| South Norfolk District Council | yes | Ernst & Young LLP | yes | 09/12/24 | yes |
| South Oxfordshire District Council | yes | Ernst & Young LLP | yes | 09/12/24 | yes |
| St Albans City and District Council | yes | BDO LLP | no | 31/01/25 | yes |
| Surrey Heath Borough Council | yes | BDO LLP | no | 23/12/24 | yes |
| Thanet District Council | yes | Grant Thornton Uk LLP | no | n/a | no |
| Three Rivers District Council | yes | Ernst & Young LLP | yes | 13/12/24 | yes |
| Uttlesford District Council | no | BDO LLP | yes | 28/01/25 | yes |
| Vale of White Horse District Council | yes | Ernst & Young LLP | yes | 09/12/24 | yes |
| Warrington Borough Council | yes | No appointed auditor as of 13 December 2024 | no | n/a | no |
| Watford Borough Council | yes | Ernst & Young LLP | yes | 29/11/24 | yes |
| Wiltshire Council | no | Deloitte LLP | no | 28/02/25 | yes |
| Wychavon District Council | yes | Ernst & Young LLP | yes | 12/12/24 | yes |
28 February 2025 – Financial year 2023/24 updated with information as of 31 October 2025
At this backstop date, 87% of bodies published their audited accounts for financial year (FY) 2023/24. This figure is now 94%.
13 bodies were exempt from meeting this backstop date. Exemptions no longer apply for four of these bodies, and they have subsequently published their audited accounts for 2023/24.
In total, 50 non-exempt bodies (11%) failed to publish their audited accounts for 2023/24 by 28 February 2025. These bodies are listed below. The list reflects whether bodies published their draft accounts, annual governance statement and narrative statements by 16 January 2025 (the latest date on which the 30-working-day inspection could commence in order to conclude by the backstop date), whether the audit opinion was delivered by the backstop, the date on which the audit opinion was delivered, and an update as to whether bodies published their audited accounts as of 31 October 2025.
Bodies may appear on this list for various reasons, such as not yet publishing unaudited draft accounts; their statutory 30-working day inspection period not yet having concluded; or material issues affecting the production or sign-off of accounts.
The government continues to engage with those listed with outstanding audited accounts to try and ensure that they are published as soon as practicable.
| Name of body | Draft accounts published by 16 January 2025? | Appointed audit firm | Audit opinion delivered by 28 February 2025? | Date audit opinion delivered | Audited accounts published as of 31 October 2025? |
|---|---|---|---|---|---|
| Ashfield District Council | yes | Forvis Mazars LLP | no | 19/03/25 | yes |
| Birmingham City Council | no | Grant Thornton UK LLP | no | n/a | no |
| Bromsgrove District Council | yes | No appointed auditor for 2023/24 | no | n/a | no |
| Cambridge City Council | no | Ernst & Young LLP | no | 14/05/25 | yes |
| Cambridgeshire County Council | yes | KPMG LLP | yes | 28/02/25 | yes |
| Charnwood Borough Council | yes | Azets Audit Services Limited | yes | 10/02/25 | yes |
| Cheshire West and Chester Council | yes | Grant Thornton UK LLP | no | 24/03/25 | yes |
| Chief Constable of Cleveland | yes | Forvis Mazars LLP | yes | 24/02/25 | yes |
| Chief Constable of Hertfordshire | yes | KPMG LLP | no | 23/04/25 | yes |
| Colchester City Council | yes | KPMG LLP | no | 16/05/25 | yes |
| Croydon London Borough Council | yes | Grant Thornton UK LLP | no | 18/08/25 | yes |
| Cumberland Council | no | Grant Thornton UK LLP | no | n/a | no |
| East Hertfordshire District Council | no | Azets Audit Services Limited | no | 01/10/25 | yes |
| East Midlands Combined Authority | no | No appointed auditor for financial year 2023/24 | no | n/a | no |
| Eastbourne Borough Council | no | Grant Thornton UK LLP | no | 11/03/25 | yes |
| Gloucester City Council | no | No appointed auditor for financial year 2023/24 | no | n/a | no |
| Gravesham Borough Council | no | Grant Thornton UK LLP | no | 09/07/25 | yes |
| Harlow District Council | yes | KPMG LLP | no | n/a | no |
| Hartlepool Development Corporation | no | Ernst & Young LLP | no | n/a | no |
| Hastings Borough Council | yes | Grant Thornton UK LLP | yes | 28/02/25 | yes |
| Hereford and Worcester Fire Authority | no | Bishop Fleming LLP | no | 26/06/25 | yes |
| Lancaster City Council | yes | KPMG LLP | no | n/a | no |
| Leicester, Leicestershire and Rutland Combined Fire Authority | yes | Grant Thornton UK LLP | yes | 28/02/25 | yes |
| Lewes District Council | no | Grant Thornton UK LLP | no | 15/07/25 | yes |
| Lindsey Marsh Drainage Board | yes | No appointed auditor for financial year 2023/24 | no | n/a | no |
| London Borough of Enfield | yes | Grant Thornton UK LLP | no | 29/08/25 | yes |
| London Borough of Hillingdon | no | Ernst & Young LLP | no | 27/03/25 | yes |
| Luton Borough Council | no | Grant Thornton UK LLP | no | 25/04/25 | yes |
| Malvern Hills District Council | yes | Azets Audit Services Limited | yes | 28/02/25 | yes |
| Merseyside Waste Disposal Authority | no | Grant Thornton UK LLP | no | 07/08/25 | yes |
| Middlesbrough Development Corporation | no | Ernst & Young LLP | no | n/a | no |
| North London Waste Authority | yes | Forvis Mazars LLP | yes | 28/02/25 | yes |
| North West Leicestershire District Council | no | Azets Audit Services Limited | no | n/a | no |
| Pendle Borough Council | yes | Grant Thornton UK LLP | yes | 27/02/25 | yes |
| Police and Crime Commissioner for Hertfordshire | yes | KPMG LLP | no | 23/04/25 | yes |
| Police and Crime Commissioner for Humberside | yes | Forvis Mazars LLP | yes | 26/02/25 | yes |
| Redditch Borough Council | no | No appointed auditor for 2023/24 | no | n/a | no |
| Reigate and Banstead Borough Council | yes | Grant Thornton UK LLP | yes | 28/02/25 | yes |
| Royal Borough of Kingston upon Thames | yes | KPMG LLP | no | 14/03/25 | yes |
| Slough Borough Council | no | Grant Thornton UK LLP | no | n/a | no |
| South Tees Development Corporation | no | Ernst & Young LLP | no | n/a | no |
| St Albans City and District Council | yes | KPMG LLP | no | 12/05/25 | yes |
| Stafford Borough Council | no | Azets Audit Services Limited | no | 11/06/25 | yes |
| Staffordshire County Council | yes | KPMG LLP | yes | 28/02/25 | yes |
| Tees Valley Combined Authority | no | Ernst & Young LLP | no | n/a | no |
| Warrington Borough Council | yes | No appointed auditor for 2023/24 | no | n/a | no |
| West Midlands Fire and Rescue Authority | yes | Grant Thornton UK LLP | yes | 18/02/25 | yes |
| Wiltshire Council | no | Grant Thornton UK LLP | no | 27/08/25 | yes |
| Worcester City Council | yes | Azets Audit Services Limited | yes | 28/02/25 | yes |
| York and North Yorkshire Combined Authority | yes | Forvis Mazars LLP | yes | 27/02/25 | yes |