Substantiation file requirements – use of an expert
Client Substantiation File.
Information required | Responsibility | Completed | Reference |
---|---|---|---|
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. |