231124 AR Cttee Paper 2 Cover External Audit Update

This document contains the Cairngorms National Park Authority's external audit update for the year 2022/23. Prepared by Louise Allen and presented by Tom Reid of Mazars, the report summarizes the audit's findings and conclusions. The Audit and Risk Committee is asked to review the report, specifically the management representation letter, and approve it for the Accountable Officer's signature. The report includes details on the audit's status, approach, key findings, internal controls, and misstatements. The Park Authority expresses its gratitude to the audit team.