Openness and transparency

This section sets out how you may request information from us and provides some direct links to information of wider public interest.

We are committed to demonstrating openness and transparency in the way we operate our business and how we communicate with the public.

Audit quality arrangements 

Our commitment to high audit quality underpins all our work and decision making. We have developed audit methodologies to comply with International Standards that are considered to be best professional practice.

Our audit quality arrangements accord with the Financial Reporting Council’s (FRC’s) International Standard on Quality Management 1 (effective 15 December 2022).

We have established policies and procedures to achieve and continuously monitor audit quality. The 2023 Audit Quality Report sets out:

  • Our commitment to quality; 
  • The three lines of assurance model; and
  • The outcome of our quality monitoring arrangements. 

Pay policy and senior management remuneration

Our Pay Policy [opens in new window] covers all our employees.

Details of the remuneration of our most senior managers is available in the remuneration report within the Annual Report and Accounts.

Also see: Fee scales and fee setting