Substantiation file requirements – use of an expert

Client Substantiation File.
Information requiredResponsibilityCompletedReference
List of items in the financial statements and performance report that you have used an expert for.
Name and contact details of the expert.
Copy of the signed terms of reference and/or contract entered into between the entity and the expert.
Copy of the report or document issued by the expert at the conclusion of their work.
The source data that was provided to the expert along with details on how the data was generated.