Has the local audit system finally reached its breaking point? One could argue that with 91% of councils missing the statutory deadline for completing audits which had already been extended to September this year, we have now well and truly met that crisis point.

While this figure is undeniably bad, it isn't such a surprise. The issue has got progressively worse since the Audit Commission was abolished in 2014 and replaced by the Local Audit and Accountability Act, transferring local authority work to private sector firms.