Knowledge Centre

Practical guidance for local councils.

Practical, plain-English guidance for clerks, RFOs and councillors, checked against the Practitioners’ Guide 2026/27.

YEAR END

AGAR 2026/27: the key dates for 2027

Every deadline from 31 March to 30 September 2027, and when to start each step.

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YEAR END

Setting your public rights period for 2027

How to count the 30 working days, the earliest and latest dates, and the mistakes to avoid.

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WHAT’S NEW

What’s new in the Practitioners’ Guide 2026/27

The changes that affect the 2026/27 year end, in plain English.

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OBJECTIVE O

Objective O: a digital and data compliance checklist

Six questions your council should be able to answer yes to before the year-end audit.

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ACCOUNTS

Box 4 staff costs: what’s changed for 2026/27

Which costs now belong in box 6, and how to restate last year’s figure.

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AGAR

Which AGAR form? Exemption and Forms 1, 2 and 3

How to tell which form your council uses, and what certifying exemption really means.

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ACCOUNTS

Explaining variances: what the external auditor expects

Which changes need explaining, how much detail to give, and how to avoid follow-up questions.

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YOUR AUDITOR

How to switch internal auditor

When to change, what council needs to do, and how to make the handover smooth.

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BASICS

Internal audit and external audit: what’s the difference?

Who does what, when, and why councils need both.

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PREPARATION

Preparing your internal audit evidence pack

What to gather before the year-end audit, how to name it, and how to send it.

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