Select the Indicators
We agree the indicators and reporting period, considering changes in systems, previous discrepancies and areas where management wants additional Assurance.
Specialist Services
ARC Validation Services
Confidence in Your Reported Data.
Independent validation of selected indicators in Scottish landlords’ Annual Return on the Charter (ARC). We trace figures to source records and examine the calculations and evidence supporting your return.
Purpose
From Reported Figures to Source Records.
Reliable ARC reporting depends on consistent definitions, accurate calculations and a clear audit trail. Our validation work tests selected indicators against the applicable technical guidance and examines how the reported figures have been assembled and checked.
How We Work
Trace and Recalculate
We examine source records, review relevant definitions and recalculate selected figures. We discuss differences and assess the supporting audit trail.
Resolve and Report
We identify discrepancies and weaknesses in the reporting process, setting out matters for management to address and any agreed follow-up checks.
Agreed Coverage
What We Review
- Selected ARC indicators and the definitions used in preparing them
- Source data, supporting records and calculation methods
- Reconciliations, review controls and the reporting audit trail
- Changes in systems or processes affecting the reliability of figures
Your Report
What You Receive
You receive findings on the indicators tested, including identified discrepancies, evidence gaps and recommended improvements. Management remains responsible for the accuracy and submission of the return. Coverage is limited to the indicators and testing agreed in the scope.
When Should We Arrange an ARC Validation?
Arrange the review early enough to allow access to source records, discussion of queries and correction of identified issues before submission. We can agree the timetable around your reporting process and the availability of the relevant data.
Related Services
Let’s Start a Conversation
What Do You Need
Assurance Over?
Tell us what matters to your organisation. We’ll help you define the next step.