BARBADOS PUBLIC WORKERS’ CO-OPERATIVE CREDIT UNION LIMITED | CONSOLIDATED ANNUAL REPORT 2022 32 Independent auditor’s report To the Members of Barbados Public Workers’ Co-operative Credit Union Limited Our opinion In our opinion, the consolidated financial statements present fairly, in all material respects, the consolidated financial position of Barbados Public Workers’ Co-operative Credit Union Limited (the Credit Union) and its subsidiaries (together ‘the Group’) as at March 31, 2022, and their consolidated financial performance and their consolidated cash flows for the year then ended in accordance with International Financial Reporting Standards. What we have audited The Group’s consolidated financial statements comprise: • the consolidated statement of financial position as at March 31,2022; • the consolidated statement of income for the year then ended; • the consolidated statement of comprehensive income for the year then ended; • the consolidated statement of changes in equity for the year then ended; • the consolidated statement of cash flows for the year then ended; and • the notes to the consolidated financial statements, which include significant accounting policies and other explanatory information. Basis for opinion We conducted our audit in accordance with International Standards on Auditing (ISAs). Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the consolidated financial statements section of our report. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Independence We are independent of the Group in accordance with the International Code of Ethics for Professional Accountants (including International Independence Standards) issued by the International Ethics Standards Board for Accountants (IESBA Code). We have fulfilled our other ethical responsibilities in accordance with the IESBA Code. Other information Management is responsible for the other information. The other information comprises the annual report (but does not include the consolidated financial statements and our auditor’s report thereon), which is expected to be made available to us after this auditor's report date. PricewaterhouseCoopers SRL, The Financial Services Centre, Bishop’s Court Hill, P.O. Box 111, St. Michael, BB14004, Barbados, West Indies T: (246) 626 6700, F: (246) 436 1275, www.pwc.com/bb
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