Society business: Independent Examiners Report
to the Trustees of the British Society for Cell Biology on the
Financial Statements for the Year Ended 31 December 1999
I report on the accounts of the Society for the year ended 31 December
1999, which are set out page 34.
Respective responsibilities of trustees and examiner
As the charitys trustees you are responsible for the preparation
of the accounts; you consider that the audit requirement of section
43(2) of the Charities Act 1993 does not apply. It is my responsibility
to state, on the basis of procedures specifies in the General Directions
given by the Charity Commissioners under section 43(7)(b) of the Act,
whether particular matters have come to my attention.
Basis of the independent examiners report
My examination was carried out in accordance with the General
Directions given by the Charity Commissioners. An examination includes
a review of the accounting records kept by the charity and a comparison
of the accounts presented with those records. It also includes consideration
of any unusual items or disclosures in the accounts, and seeking explanations
from you as trustees concerning any such matters. The procedures undertaken
do not provide all the evidence that would be required in an audit,
and consequently I do not express an audit opinion on the view given
by the accounts.
Independent examiners statement
In connection with my examination, no matter has come to my attention:
1. which gives me reasonable cause to believe that in any material
respect the requirements
- to keep accounting records in accordance with section 41 of the
- to prepare accounts which accord with the accounting records
and to comply with the accounting requirements of the Act; have
not been met; or
2. to which, in my opinion, attention should be drawn in order
to enable a proper understanding of the accounts to be reached.
David Cooke MA (Oxon) FCA, David Cooke and Co.
Chartered Accountants, 6 Seacourt Road, Botley, Oxford OX2
9LD. 28 February 2000