Cairngorms Nation­al Park Authority

Ugh­dar­ras Pàirc Nàiseanta a’ Mhon­aidh Ruaidh

Audit and Risk Com­mit­tee | Paper 4 02 Octo­ber 2026 Page 1 of 2

For decision

Title: Let­ter of Rep­res­ent­a­tion Pre­pared by: Louise Allen, Head of Fin­ance and Cor­por­ate Operations

Pur­pose

To present the Let­ter of Rep­res­ent­a­tion for ²⁰²⁵⁄₂₆, as reques­ted by the Aud­it­or, for approv­al pri­or to its being signed by the Chief Executive.

Recom­mend­a­tions

The Com­mit­tee is asked to: a) Review and con­sider the mat­ters set out in the Let­ter of Rep­res­ent­a­tion on which the aud­it­or has reques­ted assur­ance b) Approve the Let­ter of Rep­res­ent­a­tion for sig­na­ture by the Chief Executive.

Stra­tegic context

1. The let­ter of rep­res­ent­a­tion provides assur­ance to aud­it­ors about the accur­acy and com­plete­ness of the inform­a­tion provided by man­age­ment. It helps to ensure the integ­rity of the audit and the reli­ab­il­ity of the fin­an­cial statements.
2. Writ­ten con­firm­a­tion of rep­res­ent­a­tions from man­age­ment is a require­ment of the Inter­na­tion­al Stand­ards on Audit­ing (UK) and is there­fore required for every audit.
3. The Aud­it­or has provided their required word­ing in Appendix B (pp 47 – 50) of the Annu­al Audit Report 25 – 26 (Paper 6 on the agenda).

Nature of the representations

1. The key rep­res­ent­a­tions sought from man­age­ment are that: a) It has ful­filled its respons­ib­il­ity for the pre­par­a­tion of the fin­an­cial state­ments in accord­ance with the applic­able fin­an­cial report­ing frame­work b) It has provided the aud­it­or with all rel­ev­ant inform­a­tion and access as agreed in the terms of the audit engage­ment, and

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Page 2 of 2

c) All transactions have been recorded and are reflected in the financial statements

1. Oth­er rep­res­ent­a­tions include: a) Con­sid­er­a­tion of applic­able laws and reg­u­la­tions b) Pre­ven­tion of fraud and error c) Appro­pri­ate­ness of account­ing estim­ates d) Dis­clos­ure of related parties e) Sub­sequent events that may affect the view shown in the fin­an­cial state­ments f) Abil­ity of the organ­isa­tion to con­tin­ue as a going concern

Con­clu­sion

1. The Chief Exec­ut­ive will be required to sign the Let­ter of Rep­res­ent­a­tion at the same time as he signs the Annu­al Report and Accounts. As Account­able Officer, the CEO relies on the advice of Officers and Dir­ect­ors to inform his approv­al of these representations.

Louise Allen 18 Septem­ber 2026 louiseallen@​cairngorms.​co.​uk