Services

2021/22 timings and deadlines

Signing and submitting the AGAR forms

There are no changes in the requirement for wet signatures on the AGAR.  Wet signatures need to be added to the AGAR in the same order as previous years and the AGAR will need to be passed between the relevant individuals for signature.

Submission deadlines

We set a default submission deadline for the receipt of the approved AGAR and supporting documentation or the Certificate of Exemption (as appropriate) – these are not the same as the statutory deadlines. 

The default submission deadline for the 2021/22 reporting season is Friday 1 July 2022. If you wish to extend your deadline to avoid receiving a chaser fee for late submission, please contact us – there is no charge to change the submission deadline. 

Non-submission by the deadline set for your authority will lead to chargeable chaser letters being issued (£40 plus VAT for all financially active smaller authorities).  It is important to note, however, that:

  • no submission deadlines will be granted beyond 15 September;
  • it will only be possible to extend submission deadlines by a maximum of four weeks at a time, providing sufficient justification explaining the need for the extension is given;
  • a statutory recommendation will be issued to all financially active non-responding authorities that fail to submit their documents by 15 September.  Statutory recommendations for non-response are charged at the standard fee rate depending on the authority’s expenditure banding and hence give rise to a minimum additional fee of £200 plus VAT. 

IMPORTANT:  If a financially active smaller authority is issued with a statutory recommendation (and/or a public interest report) for 2021/22, it will not be able to claim exemption from a limited assurance review for 2022/23, regardless of whether it meets all other criteria.  

Contact us

Our Small Body Assurance (SBA) team can be reached on sba@pkf-l.com or +44 (0)20 7516 2200.