The external auditor is unable to certify that they have completed the audit of the financial statements of South Yorkshire Pensions Authority for the year ended 31 March 2025 in accordance with the requirements of the Local Audit and Accountability Act 2014 and the NAO Code of Audit Practice for the following reasons:

• At the date of issuing the independent auditor’s report, the external auditor has not yet completed their work in respect of Whole of Government Accounts consolidation for the Authority for the year ended 31 March 2025.

• The certification of completion of the audit has not yet been issued in respect of the year ended 31 March 2024.

Once both outstanding points above have been completed and the audit certificate has been received, we will publish the audit certificate and the Notice of Audit Conclusion required by Regulation 16 of the Accounts and Audit (England) Regulations 2015 and the Accounts and Audit (Amendment) Regulations 2024.

The audited statement of accounts have now been published on Our Accounts page.

Will Goddard
Acting Assistant Director – Resources & Chief Finance Officer
21 October 2025