Almost six out of 10 finance directors believe delays to 2020-21 audits were not communicated in a timely fashion, putting pandemic-hit processes under further strain, a new survey has found.

The annual client survey by Public Sector Audit Appointments (PSAA), published last week, revealed finance directors were unhappy with the way audit delays were communicated before the statutory September 2021 deadline, which just 9% of councils met.