## **APPENDIX 3**
## **’ Independent examiner s report on the accounts V2**
||**Independent examiner’s report on the accountsV2 **|
|---|---|
|**Report to the**|**Aberdeen Chamber Orchestra**|
|**trustees/members of**||
|**Registered charity**
**number**|**SC032149**|
|**On the accounts of the**|Period start date
Period end date|
|**charity for the period**|Day
Month
Year
Day
Month
Year|
||**1st **
**January**
**2025**
**to**
**31st**
**December**
**2025**|
|**Set out on pages**|**1**
(remember to include the page
numbers of additional sheets)|
|||
|**Respective**
**responsibilities of**
**trustees and examiner**|The charity’s trustees are responsible for the preparation of the accounts in accordance
with the terms of the Charities and Trustee Investment (Scotland) 2005 Act and the
Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees|
||consider that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations|
||does not apply. It is my responsibility to examine the accounts as required under section|
||44(1) (c) of the Act and to state whether particular matters have come to my attention.|
|**Basis of independent**
**examiner’s statement**|My examination is carried out in accordance with Regulation 11 of the 2006 Accounts
Regulations. 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 seeks|
||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 viewgiven bythe accounts.|
|**Independent examiner’s**
**statement**|In the course of my examination, no matter has come to my attention|
||1.
which gives me reasonable cause to believe that in any material respect the|
||requirements:|
||•
to keep accounting records in accordance with section 44(1) (a) of the 2005 Act and|
||Regulation 4 of the 2006 Accounts Regulations, and|
||•
to prepare accounts which accord with the accounting records and comply with|
||Regulation 9 of the 2006 Accounts Regulations|
||have not been met, or|
||2. to which, in my opinion, attention should be drawn in order to enable a proper|
||understanding of the accounts to be reached.|
|**Signed:**|**Date:**
11 April 2026
Signed by:
[tanCooter
2EAF779BA7F3447...|
|**Name:**|**E Louise Cooper**|
|**Relevant professional**||
|**qualification(s) or body**
**(if any):**|**n/a**|
|**Address:**|**Aberdeen, UK**|