This is a crucially important document for the audit process since it is one component is ensuring that the figures in the Annual Return correspond to the bank account.
There are all sorts of formats of Bank Reconciliation that are acceptable and one is given in the The Practitioner’s Guide at page 70. A pretty complete description of how to carry out a reconciliation can be found in sections 3.50 to 3.58 of that document.
As a help to RFOs, we have implemented a spreadsheet, modelled on the above example, that can be filled in and printed out. It is offered ‘as-is’ with no warranty and no support but we hope that it may be of use. Click here to open or download the spreadsheet.