The Members of SMART independently appoint a firm of auditors to check the financial and governance compliance each year. We also have one of our Trustees dedicated to managing our auditing and compliance policies. The name of the Trustee who currently holds this position is listed below together with links to the policies which they are responsible for. All of our policies and processes are involved in the annual audit but the ones shown below are the particular responsibility of the Audit Trustee. LGCs do not normally appoint their own audit governor.