Paper 4 - Annex 1 External Audit Progress Report May 2025

This document contains an Audit Progress Report for the Cairngorms National Park Authority (CNPA) for the year ending 31 March 2025. It's being presented to the Audit and Risk Committee on 20 June 2025. The report provides an update on the external auditors' progress, noting a slightly delayed fieldwork phase, now planned for 30 June. It covers the status of the audit, including income and expenditure testing, and walkthroughs of key business processes. It also includes national publications from Audit Scotland on auditing climate change and from Forvis Mazars on climate-related financial disclosures in the public sector, and on challenges and innovations in the public and social sectors.