WEST MIDLANDS FIRE AND RESCUE AUTHORITY
EXTERNAL AUDIT OF ACCOUNTS: YEAR ENDED 31 MARCH 2021
Publication of West Midlands Fire and Rescue Authority Statement of Accounts and Audit Opinion
The Accounts and Audit (England) 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 West Midlands Fire and Rescue Authority 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 is 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 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 October 2021 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. See attached link:
The West Midlands Fire and Rescue Authority’s Audit and Risk Committee was formally advised of this matter on 27 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.