Openness and transparency

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.

Disclosure log

The disclosure log is our public record of information requests we've received and responded to. View our disclosure log here [opens in new window].

Hospitality and expenses

View details of claimed hospitality and expenses [opens in new window]

Information Policy

The Information Policy sets out our general approach to achieving compliance with the Freedom of Information Act 2000 and related legislation, as well as achieving openness generally.

Read our Information Policy here [opens in new window]

People survey

Each year we run a survey to ask our staff about what it’s like to work here, to help make sure we keep our finger on the pulse of the employee experience.

Find out more about our People Survey here [opens in new window]

Publication scheme

We have adopted the Model Publication Scheme prepared and approved by the Information Commissioner. Read our publication scheme here [opens in new window]

Also see: Fee scales and fee setting