AT1140 LLAL External Audit

The technical requirements are those elements of the contract that relate directly to the delivery of external audit services. The primary role of the external auditors will be to report on the financial statements and to carry out whatever examination of the statements and underlying records and control systems is necessary to reach their opinion on the statements. The external auditor will also be required to liaise with the Group external auditor over the audit of the consolidated financial statements. The audit of LLAL’s financial statements is generally undertaken between March and June annually, with field work in May, The draft financial statements are required for review by the end of May.