220211AuCtteePaper1AAExAuditPlanCover

This document contains the draft final plan for the Cairngorms National Park Authority's 2021/22 external audit. The Audit and Risk Committee needs to approve the plan and note that the final audit fee will be determined after a review. The plan itself was agreed upon by the external audit manager and senior officers, with preliminary work already underway. A timetable for the audit process is included in the plan.