Must appoint a statutory (external) auditor to certify whether the accounts are true and fair. Must put the external audit contract in writing as a letter of engagement. Must put additionally purchased financial services from the external auditor in a separate letter of engagement. Must provide in the audit contract for the removal of external auditors before the expiry of the term as set out in this handbook. Approved by Signed Date E Green (Headteacher) ……………………………….. ……………………. E Blunt (Chair of Governors) ……………………………….. …………………… D Heath ……………………………….. …………………… (Chair of Finance)
Must appoint a statutory (external) auditor to certify whether the accounts are true and fair. Must put the external audit contract in writing as a letter of engagement. Must put additionally purchased financial services from the external auditor in a separate letter of engagement. Must provide in the audit contract for the removal of external auditors before the expiry of the term as set out in this handbook. Approved by Signed Date E Green (Headteacher) ……………………………….. ……………………. E Blunt (Chair of Governors) ……………………………….. …………………… D Heath ……………………………….. …………………… (Chair of Finance)
Financial%20Procedures%20Manual%20September%202014.docx