Obtain a schedule of director's bonus and cast the schedule to ensure its accuracy, agree the amount to that disclosed in the financial statements of the company.

Review the schedule of current liabilities and confirm the bonus accrual is included as a year-end liability

Agree the individual bonus payments to the post year-end payroll records

Confirm the amount of each bonus paid by agreeing to the post year-end cash book and bank statements

Obtain written representation from the management confirming the completeness of director's remuneration including the bonus.

Review the disclosures made regarding the bonus paid to directors and assess whether these are in compliance with the local legislation.