Simplehealth 30

Our external auditor performs independent audits of our financial statements. Their primary role is to express an opinion as to whether Simplyhealth's financial statements are free of material mis-statements, whether caused by fraud, error or other forms of irregularity.

Responsibility for overseeing the external audit process rests with Simplyhealth's Audit Committee. In summary, the Audit Committee will:

• Assess the objectivity and independence of the external auditor.
• Review the nature, scope and effectiveness of the annual audit process. 

A satisfactory review of the external audit services provided in 2008 will give rise to the Audit Committee recommending to the Simplyhealth Board that the external auditor be reappointed for 2009.