10/4/2021 3:49:29 PM

1. Statement of accounts 2020/21

External audit of accounts: year ended 31 March 2021

Publication of Buckinghamshire Council Statement of Accounts and Audit Opinion

The Accounts and Audit Regulations 2015 – Regulation 10, as amended by
The Accounts and Audit (Amendment) Regulations 2021

The audit of the draft statement of accounts for the year ended 31 March 2021 for Buckinghamshire Council has not yet been completed by the external auditors, Grant Thornton UK LLP. The Accounts and Audit (Amendment) Regulations 2021 require that the audited accounts and opinion are published by 30 September 2021.

The delay has arisen due to a combination of factors, comprising the following:

  • the impact of Covid-19 on both the complexity of the audit and pace at which it can be completed;
  • the inherent complexity of the Council’s 2020/21 statement of accounts which covers the first year of existence for the new Council;
  • the increased assurance work that auditors are required to carry out nationally with respect to pensions and asset valuations.

The audit and issue of the audit opinion is expected to conclude during January 2022, after which the statement of accounts and audit opinion will be published as soon as is reasonably practicable.

Therefore, this notice of delayed audit is being published in accordance with Regulation 10, paragraph (2a) of the Accounts and Audit Regulations 2015.

Buckinghamshire Council’s Audit and Governance Committee was formally advised of this matter on 29th September 2021 and subject to the delegations agreed at this Committee the final audited accounts will be published as soon as the audit is concluded.


Statement of accounts

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Statement of accounts for our previous districts

As of 1 April 2020, the above four local areas, and the former county council, now form Buckinghamshire Council. A shadow authority was established to help manage this transitional period. 


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Last updated: 4 October 2021

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