The Committee noted the Audit Strategy Memorandum for the 2025/26 and were informed of the progress made by the Council’s appointed external auditors, Forvis Mazars. The audit plan provided details which related to the auditors’ engagement and responsibilities, the engagement team, the scope of the audit, approach and timeline, significant risks and other key judgement areas, materiality and misstatements, value for money arrangements, audit fees and confirmation of the auditors’ independence. Representatives from Forvis Mazars addressed the meeting.