Request for views: Deadline for category 1 authorities to make draft accounts available for public inspection 

Closed 2 Mar 2023

Opened 16 Feb 2023


In March 2021 The Accounts and Audit (Amendment) Regulations 2021 came in force. This amended the requirements about when accounts must be made available for public inspection for the 20/21 and 21/22 accounts, and provided that the period for the exercise of public rights needed to commence on or before the first working day in August in the following financial year. These deadlines were extended for two years to reflect the extraordinary pressures affecting the local audit market, including any lasting impact relating to the COVID-19 pandemic, whilst also making sure that local transparency was not compromised during this challenging period. 

Now we are into 22/23, the statutory requirement for category 1 authorities is to make accounts available for public inspection for a period that includes the first 10 working days of June (i.e., 31st May at the latest).

As committed to in December 2021, the Government is minded for this deadline to remain in place. We are keen to hear views on this and would welcome any contributions by using this online form. Please do include any unintended consequences or equalities impacts which you think are relevant.

All responses should be submitted on the by 11:59pm, 2nd March 2023.  

In the meantime, we expect local authorities to continue to work towards the existing statutory deadline of 31st May.  

If you have any queries please email

What happens next

Thank you for your participation.