42 BARBADOS PUBLIC WORKERS’ CO-OPERATIVE CREDIT UNION LIMITED • Conclude on the appropriateness of management’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Group’s ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the consolidated financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the Group to cease to continue as a going concern. • Evaluate the overall presentation, structure and content of the consolidated f inancial statements, including the disclosures, and whether the consolidated financial statements represent the underlying transactions and events in a manner that achieves f air presentation. • Obtain suff icient appropriate audit evidence regarding the f inancial inf ormation of the entities or business activities within the Group to express an opinion on the consolidated f inancial statements. We are responsible for the direction, supervision and perf ormance of the group audit. We remain solely responsible f or our audit opinion. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and signif icant audit f indings, including any signif icant def iciencies in internal control that we identif y during our audit. Other matter This report is made solely to the Credit Union’s members, as a body, in accordance with Section 109 of the Co-operative Societies Act Cap. 378A. Our audit work has been undertaken so that we might state to the Credit Union’s members those matters we are required to state to them in an auditor’s report and f or no other purpose. To the fullest extent permitted by law and subject to any enactment or rule of law to the contrary, we do not accept or assume responsibility to anyone other than the Credit Union and the Credit Union’s members as a body, f or our audit work, f or this report, or f or the opinion we have f ormed. Bridgetown, Barbados June 20, 2024
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