This applies in England only.
The Accounts and Audit (Amendment No. 2) Regulations 2021 were made on 10 May 2021 and come into force on 3 June 2021. The effect is to return the law on statutory deadlines for approval and publication of the AGAR to the state it was in prior to the pandemic. This means that the period for the exercise of public rights for 2021 must be a period of 30 consecutive working days set by the RFO, but including the first ten working days in July. This in turn means that the 2020/21 AGAR must be approved (at a duly convened Full Council meeting which must now be held physically) and published (including publication on a freely accessible website) no later than Wednesday 30 June. The period for the exercise of public rights cannot commence earlier than Thursday 3 June.
The external auditors have suggested non-statutory deadlines for the submission to them of a duly approved AGAR and supporting documents or (if eligible) a duly approved Certificate of Exemption (not both). For example PKF Littlejohn have suggested a submission deadline of Friday 2 July.