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8 Jun 2015 5:28 PM
Audit and Assurance
academy schools register of interests
Academy Schools - register of interests
The Academies Financial Handbook 2014 (AFH) gives guidance at paragraphs 3.1.16 to 3.1.20 about the content of the register of interests and publication of information on the website. Paragraph 3.1.18 says that "if in doubt the presumptions should be towards including an interest in the register". Paragraph 3.1.19 states that "...Trusts have discretion over the publication of interest of other individuals including parent, spouse, civil partner, cohabitee & child."
We are planning to remind our clients to publish this data on their websites. What is the experience of other members who are auditors regarding the register and the disclosures?