ST PATRICK'S CIIURCH OF IRELAND CATIIEDRAL, ARMAGH INDII PINDII NI'T EI XAMINERS RI4 PORT TO THE TRUSTII Ei S OF ST PATRICK'S CHURCH OF IRELAN'D CATHEDRAL, ARMI AGH W¢ report on the accounts of the Cathcdral for tlie year ended 31 December 2022 which arc set OLIt on P¢1g¢5 Respectlve responslbllltles vf trustee #nd exllniiner: Tlie Cathedral's Iruslees arc responsible for tlie preparation of Il)e accounts. The Cathedral's Iiuslees considei. that ali audit j5 not required For thi8 year linder section 65 of tl?e Charities Acl (Nort&i¢rn Ir¢land) 20011 {th¢ 2008 Act) and that an indcpciidcnt examination is needed. It is my responsibility to: examine the accounts under seclion 65 ofihe 2008 Acl, io follow the procediire5 laid down in Ihe general Directions given by the Cllarity Coinmi4sion undei. section 65(3)(d) of tlie 2008 Act, Lind, lo st£1te ivhelher particular mallers huve come lo my attenlion. Basls of inilependent ¢xamlncr'$ 5tgteiiient: My examination was carri¢d out in accordance iviil) genernl Directions given by the Charity Con)Inission. An ex1£ mini2tion incliides a reviciv of ihe accourtiing record.% kcpl by the c.athedral and a comparison of the accounts prescnled iviili 11105e re¢ords. li also inclLides consid¢rdlion of any unusual ilems or disc105ures in the accounts, und seeking expliiiiations from the Iruslees conLeming any such matters. The pro¢edur¢s undertaken do not provide all Ilie evidence Ihal ivould be required in un audil, c1nd consequently no opinion is &¥iven a5 to Ivliether thc accounts present a 'irue and fail vieiy cind tlie report is limited to Ih05e Inallers set oiil in the slalemcnt below. Independeiil examlner's stteme11t. In connection willi my cxaminalion, no matter has con)e lo my alleiilioii.. l. Ivliieh give5 me rea8on(Ible cause lo believe that ii), dny ni¢11erial respect, Ilie reqLiir¢menls'. lo keep accounting record5 in accordanc¢ with seelion 63 of the 2008 Act. and lo prepare accounts ivliich accord iviih the accounting records and comply ivith Ilie a¢¢ounling requirements of Ihe 2008 Act liave not been met,. or 2. to which. in my opinion, allenlion should be drilwn in order lo enabl¢ a proper underslmnding of Lhe a¢¢ounls lo be reuched. 1013 WHR AccDunl¢inls Lid 56 English Street Arnia&Jh io
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