1. What level and type of resourcing does the finance team need at different times of the year, have any gaps been identified, and how can those be filled?

2. What knowledge, including financial and other relevant qualifications, and experience do members of the finance team and board bring?

3. How do we ensure that the finance team complies with continuing professional development (CPD) requirements? Is this documented and reviewed?

4. Is complying with CPD requirements a key performance indicator within the company’s appraisal system?

5. How are knowledge gaps and training needs identified and addressed?

6. How does the audit committee ensure that it is up to date with the latest reporting requirements?