1. RESPONSIBILITIES OF TRUSTEES AND HARRIS & CO
1.Preparation of the Accounts Return in accordance with the requirements set out in the guidance issued by the Education and Skills Funding Agency will be your responsibility, as the academy trust’s trustees. You will also be responsible for ensuring that the academy trust maintains adequate accounting records. You will, on request, supply us with confirmation of matters affecting our work which are dependent upon your judgement as trustees.
1.2 The completed Accounts Return must be approved by the academy’s accounting officer prior to the submission of our report.
1.3 Save as set out within the scope of our work section below, we will not seek to establish the accuracy, completeness and reliability of any of the information or documentation made available to us. We have not been instructed to carry out an audit of the Accounts Return, and the procedures undertaken do not provide all the evidence that would be required in an audit and, consequently, we do not express an audit opinion on the information presented in the Accounts Return.
1.4 Our audit work on the financial statements of the academy is carried out in accordance with our statutory obligations and is subject to the terms and conditions outlined within our engagement letter. Our engagement in respect of the Accounts Return assurance report will not be treated as having any effect on our separate duties and responsibilities as the academy’s external auditors.
1.5To the fullest extent permitted by law we do not and will not, by virtue of our reports or otherwise, assume or accept any duty of care or liability under this Accounts Return engagement to the academy or the Education and Skills Funding Agency or to any other party, whether in contract, negligence or otherwise in relation to our audit of the academy’s financial statements.