210910AuCtteePaper3AADraftLetterOfRepresentation 20_21

This document contains a representation letter from Grant Thornton UK LLP to the Cairngorms National Park Authority. The letter confirms that the Authority's financial statements for the year ending 31 March 2021 were prepared correctly, following all relevant guidelines and laws. It states that all significant assumptions used were reasonable, and that any identified misstatements were not material. The letter also confirms the Authority's compliance with all legal and contractual obligations and its effective internal controls to prevent fraud. Finally, the letter was approved by the Cairngorms National Park Authority's Audit and Risk Committee on 10 September 2021.