ARC Paper 4 Letter of representation 2025-26 cover

This document contains a request for the Audit and Risk Committee to review and approve the Letter of Representation for the 2025/26 financial year. This important letter, prepared by Louise Allen, Head of Finance and Corporate Operations, is a formal statement from the Cairngorms National Park Authority’s management to its auditors. It confirms that the financial information provided is accurate and complete, which is crucial for a reliable audit and trustworthy financial statements, and is a standard requirement for all audits. The letter addresses management’s responsibilities, including preparing financial statements, giving auditors all necessary information, recording transactions, and covering other vital areas like legal compliance, fraud prevention, and the Park Authority's ongoing operations. Upon the Committee's approval, the Chief Executive will sign the letter, an essential step before signing the Annual Report and Accounts.