“We are aware that some audit reports will not be ready in time for 30 September and this will leave the Council in a position where they will not be able to place their audited AGAR and completion notice on the Council website (and other public spaces if you see fit).
“We strongly recommend that you add a notice to your website explaining that you were unable to publish the audited AGAR and completion notice by 30 September in line with the Accounts and Audit Regulations 2015 because you are awaiting the audit report from the external auditor but will publish as soon as these documents are available.”