## Examiners Report of the Counter Fraud Professional Awards Board
On the accounts for the year ended 31[st] December 2023
**6[th] September 2024**
## **1. Respective responsibilities of trustees and examiners**
- **1.1** The charity's trustees consider that an audit is not required for this year (under section 43(2) of the Charities Act 1993 (the Act) as amended by s.28 of the Charities Act 2006) and that an independent examination is needed. It is my responsibility to:
- examine the accounts (under section 43 of the Act, as amended),
- to follow the procedures laid down in the General Directions given by the Charity Commission (under section 43(7)(b) of the Act, as amended), and
- • to state whether particular matters have come to my attention.
## **2. Basis of independent examiner’s statement**
- **2.1** My examination was carried out in accordance with General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the accounts.
## **3. Independent examiner’s statement**
- **3.1** In the course of my examination, no matter has come to my attention and I confirm that:
The trustees have met the requirements regarding:
- proper accounting records being kept (in accordance with section 41 of the Act); and
- accounts are being prepared which agree with the accounting records and comply with the accounting requirements of the Act.
Signed **GORDON FLETCHER (C.M.I.I.A.)**
Dated: 6[th] September 2024
1
**Charity Name No (if any) CFPAB**
## **Receipts and payments accounts**
**CC16a**
**For the period** Period start date Period end date **To from** 01/01/2023 31/12/2023
## **Section A Receipts and payments**
|**A1 Receipts**|**Unrestricted**
**funds**
**to the nearest £**
**32,789**
**8,500**
**4,015**
**-**
**-**
**-**
**-**
**-**
**45,304**
**-**
**-**
**-**
**45,304**
**35**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**35**
**-**
**-**
**-**
**35**
**45,269**
**-**
**-**
**45,269**|**Restricted**
**funds**
**to the nearest £**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|**Endowment**
**funds**
**to the nearest £**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**|**Total funds**
**to the nearest £**
**32,789**
**8,500**
**4,015**
**-**
**-**
**-**
**-**
**-**
**45,304**
**-**
**-**
**-**
**45,304**
**35**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**35**
**-**
**-**
**-**
**35**
**45,269**|**Total funds**
**to the nearest £**
**32,789**
**8,500**
**4,015**
**-**
**-**
**-**
**-**
**-**
**45,304**
**-**
**-**
**-**
**45,304**
**35**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**35**
**-**
**-**
**-**
**35**
**45,269**|**Last year**
**to the nearest £**|
|---|---|---|---|---|---|---|
|Transfer of funds from Counter Fraud
Professional Accreditation Board|**32,789**|||||**-**|
|Northumbria University|**8,500**|||||**-**|
|Northumbria University|**4,015**|||||**-**|
||**-**|||||**-**|
||**-**|||||**-**|
||**-**|||||**-**|
||**-**|||||**-**|
||**-**|||||**-**|
|**_Sub total_**_(Gross income for_
_AR)_|**45,304**|||||**-**|
||||||||
|**A2 Asset and investment sales,**
**(see table).**|||||||
||**-**||||||
||**-**|||||**-**|
|**_Sub total_**|**-**|||||**-**|
|**_Total receipts_**
**A3 Payments**|||||||
|||||||**-**|
||||||||
|
Information Commissioner's Office|**35**|||||**-**|
||**-**|||||**-**|
||**-**|||||**-**|
||**-**|||||**-**|
||**-**|||||**-**|
||**-**|||||**-**|
||**-**|||||**-**|
||**-**|||||**-**|
||**-**|||||**-**|
|**_Sub total_ **|**35**|||||**-**|
||||||||
|**A4 Asset and investment**
**purchases (see table)**|||||||
|**,**|**-**||||||
||**-**||||||
|**_Sub total_ **|**-**|||||**-**|
|**_Total payments_**
**_Net of receipts/(payments)_**
**A5 Transfers between funds**
**A6 Cash funds last year end**
**_Cash funds this year end_**|||||||
|||||||**-**|
||||||||
||**45,269**|**-**|**-**|
**45,269**||**-**|
||**-**|**-**|**-**|**-**||**-**|
||**-**|**-**|**-**|**-**||**-**|
||**45,269**|**-**|**-**|**45,269**||**-**|
CCXX R1 accounts (SS)
19/09/2024
1
|**Section B Statement of assets and liabilities at the end of the period**|**Section B Statement of assets and liabilities at the end of the period**|**Section B Statement of assets and liabilities at the end of the period**||
|---|---|---|---|
|**Categories**
Signed by one or two trustees on
behalf of all the trustees
**B1 Cash funds**
**B2 Other monetary assets**
**B4 Assets retained for the**
**charity’s own use**
**B5 Liabilities**
**B3 Investment assets**|Signature
**Details**
**Details**
CFPAB Account
**Details**
**Details**
**_Total cash funds_**
(agree balances with receipts and payments
account(s))
**Details**|**Unrestricted**
**funds**
**Restricted**
**funds**
**to nearest £**
**to nearest £**
**45,269**
**-**
**-**
**-**
**-**
**-**
**45,269**
**-**
OK
OK
**Unrestricted**
**funds**
**Restricted**
**funds**
**to nearest £**
**to nearest £**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**Fund to which**
**asset belongs**
**Cost (optional)**
**-**
**-**
**-**
**-**
**-**
**Fund to which**
**asset belongs**
**Cost (optional)**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**-**
**Fund to which**
**liability relates**
**Amount due**
**(optional)**
**-**
**-**
**-**
**-**
**-**
Print Name|**Endowment**
**funds**
**to nearest £**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||OK|
||||**Endowment**
**funds**
**to nearest £**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**Current value**
**(optional)**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**Current value**
**(optional)**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**-**|
||||**When due**
**(optional)**|
|||||
|||||
|||||
|||||
|||||
|||||
||||Date of
approval|
|||||
|||||
CCXX R2 accounts (SS)
19/09/2024
2
## Examiners Report of the Counter Fraud Professional Awards Board
On the accounts for the year ended 31[st] December 2023
**6[th] September 2024**
## **1. Respective responsibilities of trustees and examiners**
- **1.1** The charity's trustees consider that an audit is not required for this year (under section 43(2) of the Charities Act 1993 (the Act) as amended by s.28 of the Charities Act 2006) and that an independent examination is needed. It is my responsibility to:
- examine the accounts (under section 43 of the Act, as amended),
- to follow the procedures laid down in the General Directions given by the Charity Commission (under section 43(7)(b) of the Act, as amended), and
- • to state whether particular matters have come to my attention.
## **2. Basis of independent examiner’s statement**
- **2.1** My examination was carried out in accordance with General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the accounts.
## **3. Independent examiner’s statement**
- **3.1** In the course of my examination, no matter has come to my attention and I confirm that:
The trustees have met the requirements regarding:
- proper accounting records being kept (in accordance with section 41 of the Act); and
- accounts are being prepared which agree with the accounting records and comply with the accounting requirements of the Act.
Signed **GORDON FLETCHER (C.M.I.I.A.)**
Dated: 6[th] September 2024
1