240927ARCtteePaper2CoverExternalAuditUpdate

This document contains an external audit update for the Cairngorms National Park Authority's 2023/24 annual report and accounts. Prepared by Mazars and presented by Tom Reid, the report summarizes the audit process, including the approach, findings (both significant and minor), and internal control recommendations. The Audit and Risk Committee is asked to review the report and approve the management representation letter before it is signed by the Accountable Officer. The report itself is described as clear and helpful.