2. HBC Regaining Assurance Strategy

Noted · Received for information; no decision followed.

A report to Audit Committee on 10 September 2026 asks Members to note the Grant Thornton Regaining Assurance Strategy and the ongoing 2025/26 final audit progress. p2p7p8p9

Following disclaimed audit opinions on the Council's accounts for 2021/22 to 2024/25, Grant Thornton has produced the strategy setting out the actions required to restore audit assurance and achieve an unmodified audit opinion by 2027/28. p5

Grant Thornton does not expect to be able to support an unmodified opinion on the 2025/26 financial statements, with audit completion targeted for 30 November 2026 and findings expected to be reported to the Audit Committee on 10 December 2026. p15

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• p2Date of Meeting: 10 th September 2026 Report Title: Regaining Assurance Strategy for Hastings Borough Council
• p51. Following disclaimed audit opinions on the Council’s accounts for the period 2021/22 to 2024/25, Grant Thornton has produced a Regaining Assurance Strategy setting out the actions required to restore audit assurance and achieve an unmodified audit opinion by 2027/28. The strategy is attached as Appendix A
• p7Recommendation(s) Audit Committee is asked to note-
• p81. the Grant Thornton Regaining Assurance Strategy
• p92. the ongoing 2025/26 final audit progress.
• p152. Following disclaimed audit reports for the years 2021/22 to 2024/25, GT do not expect to be able to support an unmodified opinion on the 2025/26 financial statements. The audit focus is on 2025/26 in-year transactions and closing balances, with sign-off targeted for 30 November 2026, with findings expected to be reported to the Audit Committee on 10 December 2026.