A representative from KPMG will present the final version of their 2023/24 ISA 260 year-end report and provide a verbal update on the current process for 2024/25.

The Committee received a covering report on behalf of the Council’s External Auditor, KPMG, which had attached the final version of KPMG’s ISA 260 report for 2023/24.  Edward Mills from KPMG presented the ISA 260 year-end report and provided an update on the current process for 2024/25.

The ISA 260 report highlighted matters that were significant to the responsibility of those charged with oversight of the financial reporting process and other matters that came to the external auditor’s attention during their audit work that might be of interest, and for no other purpose.

Resolved:      

(1)    That KPMG’s final 2023/24 ISA 260 year-end report be noted;

(2)    That the progress made on the audit of the accounts for 2024/25 be noted.