Issue - meetings

The Committee had before it a report by External Audit which provided an overview of the planned scope and timing of the 2024/25 audit of North East Scotland Pension Fund’s (the Fund’s) annual report and accounts.  It outlined the audit work planned to meet the audit requirements set out in auditing standards and the Code of Audit Practice, including supplementary guidance.

Members heard from Anne MacDonald, Senior Audit Manager, Audit Scotland, in respect of the report and asked a number of questions.

The Committee resolved:-

(i)       to note that Audit Scotland would provide information to Members on the number of auditor experts that External Audit could approach when seeking advice to inform planned audit procedures; and

(ii)       to note the report.