T r us t ees ’ Repor t I ndependent Exami ner ’ sRepor t t ot heTr ust eesof CheshuntExt ended Ser vi ces
Ir epor tont heaccount soft hechar i t yf ort heyearended31August2012,whi char esetouton pages5t o12. Respect i ver esponsi bi l i t i esoft r ust eesandexami ner Thechar i t y' st r ust eesar er esponsi bl ef ort hepr epar at i onoft heaccount s.Thechar i t y' st r ust ees consi dert hatanaudi ti snotr equi r edf ort hi syearundersect i on144( 2)oft heChar i t i esAct2011 ( t he2011Act )andt hatani ndependentexami nat i oni sneeded. I ti smyr esponsi bi l i t yt o: ( i )exami net heaccount sundersect i on145oft he2011Act ; ( i i )t of ol l ow t hepr ocedur esl ai ddowni nt hegener alDi r ect i onsgi venbyt heChar i t yCommi ssi on undersect i on145( 5) ( b)oft he2011Act ;and ( i i i )t ost at ewhet herpar t i cul armat t er shavecomet omyat t ent i on. Basi sofi ndependentexami ner ' sr epor t Myexami nat i onwascar r i edouti naccor dancewi t ht hegener alDi r ect i onsgi venbyt heChar i t y Commi ssi on.Anexami nat i oni ncl udesar evi ewoft heaccount i ngr ecor dskeptbyt hechar i t yand acompar i sonoft heaccount spr esent edwi t ht hoser ecor ds.I tal soi ncl udesconsi der at i onofany unusuali t emsordi scl osur esi nt heaccount s,andseeki ngexpl anat i onsf r om youast r ust ees concer ni nganysuchmat t er s.Thepr ocedur esunder t akendonotpr ovi deal lt heevi dencet hat woul dber equi r edi nanaudi tandconsequent l ynoopi ni oni sgi venast owhet hert heaccount s pr esenta‘ t r ueandf ai rvi ew’andt her epor ti sl i mi t edt ot hosemat t er ssetouti nt hest at ement bel ow. I ndependentexami ner ' sst at ement I nconnect i onwi t hmyexami nat i on,nomat t erhascomet omyat t ent i on: ( a)whi chgi vesmer easonabl ecauset obel i evet hati nanymat er i alr espectt her equi r ement s: ( i )t okeepaccount i ngr ecor dsi naccor dancewi t hsect i on130oft he2011Act ;and ( i i )t opr epar eaccount swhi chaccor dwi t ht heaccount i ngr ecor dsandcompl ywi t ht he account i ngr equi r ement soft he2011Act ; havenotbeenmet ;or ( b)t owhi ch,i nmyopi ni on,at t ent i onshoul dbedr awni nor dert oenabl eapr operunder st andi ng oft heaccount st ober eached.
Campbel lWi l sonACA ATI I Char t er edAccount ant Howar dWi l sonChar t er edAccount ant s36Cr ownRi se Wat f or d Her t s WD250NE
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