Annual Prudential Compliance Statement 2025–26 resources

These resources will help you complete your APCS for 2025–26. Included is an APCS guideline, a guide to audit, and both qualified and clean versions of the Audit Opinion template.

Please note: additional documents will be supplied in the following weeks. This includes:

  • APCS Guide to audit
  • APCS Independent Audit Report Clean Audit Opinion template
  • APCS Independent Audit Report Qualified Audit Opinion template.

Annual Prudential Compliance Statement (APCS) Guidelines

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Guideline
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English
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