Paralympics Ireland

| 23 Paralympics Ireland Annual Report | 2019 | 23 Paralympics Ireland Financial Statements | 2019 Independent auditor's report to the members of Paralympics Independent auditor's report to the members of Paralympics Ireland CLG (continued) Ireland CLG (continued) Responsibilities of the auditor for the audit of the financial statements (continued) Responsibilities of the auditor for the audit of the financial statements (continued) • Conclude on the appropriateness of management's use of the going concern basis of accounti Conclude on the appropriateness of management's use of the going concern basis of accounting and, based ng and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the company's ability to continue as a going concern. If they conclude that a cast significant doubt on the company's ability to continue as a going concern. If they conclude that a material uncertainty exists material uncertainty exists, they are required to draw attention in the auditor's report to the related , they are required to draw attention in the auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify their opinion. Their disclosures in the financial statements or, if such disclosures are inadequate, to modify their opinion. Their conclusions are based on the audit evidence obtained up to the date conclusions are based on the audit evidence obtained up to the date of the auditor's report. However, future of the auditor's report. However, future events or conditions may cause the company to cease to continue as a going concern. events or conditions may cause the company to cease to continue as a going concern. • Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the f and whether the financial statements represent the underlying transactions and events in a manner that inancial statements represent the underlying transactions and events in a manner that and whether the f and whether the financial statements represent the underlying transactions and events in a manner that and whether the f and whether the f achieves a true and fair view. achieves a true and fair view. The auditor shall communicate with those charged with governance regarding, among other matters, the planned The auditor shall communicate with those charged with governance regarding, among other matters, the planned scope and timing of the au scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control dit and significant audit findings, including any significant deficiencies in internal control that may be identified during the audit. that may be identified during the audit. The purpose of our audit work and to whom we owe our responsibilities The purpose of our audit work and to whom we owe our responsibilities This report is made solely to the company's members, as a body, in accordance with section 391 of the Companies This report is made solely to the company's members, as a body, in accordance with section 391 of the Companies Act 2014. Our audit work has been undertaken so that we might state to the company's members those matters we Act 2014. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a are required to state to them in an auditor's report and for no other purpose. n auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions and the company's members as a body, for our audit work, for this report, or for the opinions we have formed. we have formed. Noel Noel De Delane laney y FCA FCA for or for f and nd on beha on behalf lf of of Gr Grant ant Thor Thornton nton Chartered Accountant Chartered Accountants s & & Statutor Statutory y Audit Firm udit Firm Dublin 2 Dublin 2 Date: Date: 10/04/2020 10/04/2020

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