Report of the Auditors

To the council members of THE SOCIETY FOR RADIOLOGICAL PROTECTION

We have audited the accounts set out on pages xx and xx in accordance with the rules of the Society.

Respective responsibilities of council members and auditors Charity law requires the council members to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the society and of its financial activities for that period. In preparing those financial statements the council members are required to:

(a) select suitable accounting policies and then apply them consistently;

(b) make judgments and estimates that are reasonable and prudent;

(c) state whether the policies adopted are in accordance with the rules of the Society and with applicable accounting standards, subject to any material departures disclosed and explained in the financial statements;

(d) prepare the financial statements on the going concern basis unless it is inappropriate to assume that the charity will continue in business.

The council members are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the society and to enable them to ensure that the financial statements comply with the Charities Act 1993. They are also responsible for safeguarding the assets of the Society and hence for taking reasonable steps for the prevention and detection of fraud or other irregularities.

It is our responsibility to form an independent opinion, based on our audit, on those statements and to report our opinion to you.

Basis of opinion

We conducted our audit in accordance with Auditing Standards issued by the Auditing Practices Board. An audit includes examination, on a test basis, of evidence relevant to the amounts and disclosures in the financial statements. It also includes as assessment of the significant estimates and judgments made by the council members in the preparation of the financial statements, and of whether the accounting policies are appropriate to the Society's circumstances, consistently applied and adequately disclosed.

We planned and performed our audit so as to obtain all the information and explanations which we considered necessary in order to provide us with sufficient evidence to give reasonable assurance that the financial statements are free from material misstatement, whether caused by fraud or other irregularity or error. In forming our opinion we also evaluated the overall adequacy of the presentation of information in the financial statements.

Opinion

In our opinion, the accounts give a true and fair view of the charity's affairs as at 31 December 1997 and of its financial activities for the year then ended and have been properly prepared in accordance with the rules of the Society.

33 Marloes Road	CROFT MAY & CO
Kensington	Chartered Accountants
London W8 6LG	Registered Auditors