XX Swim Club
INDEPENDENT AUDIT REPORT
Year ended [date]
I have audited the 20XX Financial Report for the [XX] Swim Club which comprises of the Balance Sheet and Profit and Loss Statement and the financial records maintained by the Club.
The Treasurer of the Club is responsible for the preparation and presentation of the financial statements to meet the needs of the members of the Club. I have undertaken checks to satisfy myself that the report is free from material misstatement and give a true and fair view of the Club’s position.
In my opinion the financial statements of [XX] Swim Club are free from material misstatement and give a true and fair view of the Club’s performance for the year and position as at [date].
Review of the financial position of [swimming club]
I have carried out a review of the attached accounts which have been presented by the Board of [swimming club] as representing a true and fair view of the financial position of [swimming club] for the period [date] to [date].
I note that a relatively small proportion of the income of the organisation comes in the form of cash collected at events and as always for organisations of this nature it is difficult to fully vouch for the management of this cash.
Following the review I confirm that nothing material has come to my attention that impacts the Board’s representation that the accounts present a true and fair view of the financial position of [swimming club] for the period [date] to [date].