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