In preparing the accounts, the Accountable Officer is required to comply with the Financial Reporting Manual (FReM) and has: • observed the accounts direction including the relevant accounting and disclosure requirements, and applied suitable accounting policies on a consistent basis • made judgements and estimates on a reasonable basis • stated whether applicable accounting standards, as set out in the FReM, have been followed; and disclosed and explained any material departures in the accounts • prepared accounts on a going concern basis.