Note Owners Summary: ‘Note Owners’ is a new concept from 2016-17. These named individuals will have responsibility for fully understanding one or more notes in the financial statements (right up to consolidated level), checking the note thoroughly and providing assurance that it is correct through writing a commentary explaining the content of the note for internal review and sharing with the auditors. Type: Guideline Owner: Directorate of Finance   This document requires CAS authentication Contact email: jill.roberts@manchester.ac.uk Last modified: 17/04/2018 Link to this document: https://documents.manchester.ac.uk/display.aspx?DocID=32588 Edit (only Administrators)