The Local Government audit sector in England and Wales has been under significant strain for a number of years. There is a shortage of auditors with the knowledge and experience to deliver, within the expected timeframes, the high-quality audits required for the increasingly complex structures and transactions within these accounts. These already widespread delays to statutory audits were only exacerbated with the onset of the COVID-19 pandemic and the additional pressures on Local Government that followed. The target audit completion date for 2018–19 audits was 31 July 2019 however this was met by only 57% of Local Government bodies. This dropped to 45% for 2019–20 audits successfully completed by the target date of 30 November 2020; in October 2021, nearly 12 months after the target date, 70 of the 2019–20 accounts were outstanding.3738 Despite the fact that the 2019–20 WGA did not publish until 26 months after year end, the Treasury included data in the accounts from 29 Local Authorities whose statutory audit had not been certified, and excluded data altogether from a further 23 Local Authorities.3940