Gareth Davies, the Comptroller and Auditor General of the National Audit Office (NAO), has qualified his audit opinion on the Department for Business and Trade (DBT)’s 2023-24 financial statements.

The qualified opinion is due to a lack of data and a breach in spending limits relating to Post Office Horizon compensation schemes.

Department for Business and Trade annual report and accounts 2023-24

Audit certificate and report (pages 107-131) (PDF – 3 MB)

Press release

View press release (30 Jan 2025)

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