External Audit 2027 onwards

utory, and financial reporting obligations, while ensuring high‐quality assurance over the Group’s financial position, controls and governance. The Auditor must be authorised to audit Public Interest Entities (PIEs) in the UK and registered with the FRC for this purpose. The Auditor shall provide; •

An independent and statutory external audit service for the Group and all registered and non‐registered subsidiaries, in accordance with UK auditing standards. • Clear, timely and accurate audit opinions for all required entities. • Con