Audit and Risk Committee Paper 1 - external audit assurances cover paper

This document contains a paper for the Audit and Risk Committee, dated 12 September 2025, regarding external audit assurances. Prepared by Louise Allen, Head of Finance and Corporate Operations, at the request of Tom Reid from Mazars, it presents the Request for information from Management and Those Charged with Governance prepared by Mazars. The Audit and Risk Committee is asked to consider the auditor's request and Management's response, and to provide assurance that its governance covers the items for which assurance is requested. Management has reviewed the request and is content to provide assurance of appropriate governance, and committee members are asked to consider each question before deciding whether they can provide the requested assurances.