成人论坛

The governors and 成人论坛 World Service Management Board are required by the 成人论坛’s Charter and Agreement and the Financial Memorandum with the Foreign and Commonwealth Office to prepare financial statements for each financial year which give a true and fair view of the state of affairs of 成人论坛 World Service and of its income and expenditure for that period. In preparing those financial statements, the governors and 成人论坛 World Service Management Board are required to:
 

select suitable accounting policies and then apply them consistently;

make judgements and estimates that are reasonable and prudent;

state whether applicable accounting standards have been followed and disclose and explain any material departures in the financial statements; and

prepare the financial statements on a going concern basis unless it is inappropriate to do so.
 

In addition, 成人论坛 World Service has voluntarily decided to comply with the accounting and disclosure provisions of the Companies Act 1985 and, where applicable, of the Financial Services Authority Listing Rules.
 
The governors and 成人论坛 World Service Management Board are also responsible for keeping adequate accounting records and taking such steps as are reasonably open to them to safeguard the assets of 成人论坛 World Service and to prevent and detect fraud and other irregularities.