Give the opinion on the financial statements
External auditor and inspectorate liaison (Ofsted, CQC): Give the opinion on the financial statements. Starts when: Audit complete or the backstop date arrives. Steps: Conclude; Issue the opinion, or a modified or disclaimed opinion at the backstop. Done when: The opinion is issued and published with the accounts. Rules that apply: Local Audit and Accountability Act 2014 s20; Accounts and Audit Regulations 2015 as amended in 2024.