Related parties - Information request

Client Substantiation File.
Information required Responsibility Completed Reference
Board/Council/Members and senior management interest register      
Policies/internal control processes to identify related party relationships and transactions.      
Schedule/Listing of all related parties that have been identified      
Schedule of all transactions (from the GL) that have been entered into with the related parties identified      
Reasons why the related party transactions identified are at/not at arm’s length and in the normal course of business.      

Page created: 21 September 2018