la compary lfjnted by8uarantee) Induded a of the accntin8 re(ord5 kept bythe tharlty and a coftyartsm ofthe accounts presented wlth those records. It also Ind c¢>n5knon ofary Ural items or dlsdosure5 In the accoun and seeki1¥ex¥frorn you a5 tharliy trus¢ees c¢nCeml1nvsuch matter lal whlth give5 me reasonable cause to bel thal In any matwial respett the requirem. l. to keep accountire records Hi accordw with 5ertion 386 ofthe canieS Act 21. and 2. to prepare accounts *kh accord with the aca1r4 record¥ comply with the acu)untln8 requlrements ofsectkn 3% of ttCompanie5 Act 2rTh and wlth the method5 and prlnclples Dfthe Statement of Recommen PracU. Accountyq arKI Repwth¥ ty Charities: have not Iwn met or Ibl to whkh. In my oplnlon, attentkm should be diThn In ordw toen•ble a proper understandl otthe accounts to be reached. IS.9 21 Lowry Grant FCCA for. and on behalf of. FPM A¢countants Ltd 1-3 Arthurstreet Belfast
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