Up to 1 mark per well described procedure.

Agree to the payroll records to confirm the accuracy of the accrual
Re-perform the calculation of the accrual
Agree the subsequent payment to the post year-end cash book and bank statements
Review any correspondence with tax authorities to assess whether there are any additional outstanding
payments due, if so, agree they are included in the year end accrual
Review disclosures and assess whether these are adequate and in compliance

Max marks 4