Ilespective rcsponsibilities ot. trustees and indcpcndeiit exaiiiiiier
Thc cliarily's IrLlStccs ai'c rcspoiisiblc for Ilic prcpai'aiioii of ihe accounis. IL is niy I'cgpoiisibilily LO siaic. on Llic basis or
niy cxaminalion. wlicilici. parlicular mallcrs liav¢ coinc LO illy aLICIIIiOII.
Basis of, indcpcndcnt examiiier's statemciit
y cxaiiiinaiioi) iiicludcs a revicw ol. th¢ accouiiting rccoi'ds kcpL by ihc cliai-ily ai)d x coimparison ol- Ihc accouiiis
prcscnicd wilh Lhosc I'ccords. Ii also iiicludLs coi15idci.aiion of aiiy unusiial ilciiis or (lisclosurcs in Ihc accounLS, aiid
sc¢kiiio cxplanaLions froin you as Iruslccs COT)CCI'IijT)<J any such In<lL(¢i's. Th¢ pi'occdiii-c8 Lindci'Lak¢n do noL pi'ovidc all Llic
cvidcT)CC tliaL WOLild bc rcquii'cd ii) ali aiidil, aiid coiis¢quciiily I do noi cxpi'css aii audil 01)iT)ioii on Lhc wicw givcii by ihc
aecoiinls.
Inclci)eiidcnt eianiiner's stalcmciil
Jn coiinccLion willi Iny cxainiiiaiioii, no InaLLcr has comc lo my altcniioii..
li) which ¢Yivcs nic rcasoiiablc eausc lo bclicvc Ihal in any Inalci'ial rcspcci Ihc irusiccs havc noi mcl Ihc rcquircmciils
lo cnsurc ihal..
propci. book.s of aecoLiiiI al'c kcpl iii £iccoILlan¢c wilh Ihc ChariLics Aci (Nl) ?008; aiid
aclounis arc preparcd which aoi'cc willi Llic books of accounl and coinply WILII Lhc accouniino rcquircnicnLs or
Lhc Acl. oi.
(li l io wliich, in niy opinion, allcnlioii should bc drawii in order 10 ciiablc a propcr uiidei'slaiiding of ihc accounis io bc
I'CdLh¢d.
Alaii R Gr.
hani
Indcpcndciit examinei.
Crudden K)olan lJiniitcd
23-25 Darling Street
Fiiiiiskillen
Co. fici"iiianagh
B"r74 7DP
PaEe 4