ARC Paper 5 Annex 1 Letter 25-26 TCWG

This document contains a briefing note from Mazars to the Audit and Risk Committee of the Cairngorms National Park Authority, dated 06 February 2026, outlining key audit requirements for the 2025/26 financial statements. The note specifically covers International Standards on Auditing (ISAs) related to fraud (ISA 240), compliance with laws and regulations (ISA 250), litigation and claims (ISA 501), and the 'going concern' assumption (ISA 570). Mazars is seeking an update from the Committee on how it oversees management's processes and responsibilities in these areas, including preventing and detecting fraud, ensuring legal adherence, managing potential legal issues, and confirming the organisation's continued operation. This requested information will help Mazars plan the final stage of their audit of the Cairngorms National Park Authority’s 2025/26 accounts.