1.2 HM Treasury acknowledges the Committee’s interest in whether the government’s focus and composition is sufficient and aligned with the level of complexity involved in improving the WGA. To address the weaknesses referenced in the recommendation, wider reforms in the local audit sector such as the introduction of statutory audit backstop dates and the legislation on audit reforms including the establishment of the Local Audit Office are expected to increase completeness and therefore improve overall compliance. 3.3 The government does not agree with the Committee’s conclusion in relation to local audit. The government has a clear ambition to clear all backstop-related disclaimed opinions by the end of 2027-28 and has published a transition plan setting out the arrangements for the reformed local audit system to help meet this objective.