Dear Post Office Limited,

Reference was made in the Horizon Issues Judgement of December 2019 to Management Letters from Ernst and Young. The earliest to be cited is that of 2011 which states:

‘Within the IT environment our audit work has AGAIN identified weaknesses mainly relating to the control environment operated by POL’s third party IT suppliers’ [emphasis added], (p101, para 394):
https://www.judiciary.uk/wp-content/uplo...

i) Please can you confirm how many previous Ernst and Young Management Letters highlighted weaknesses in POL’s IT control environment including unaudited Privileged User Access at POL’s third party IT suppliers?

ii) What is the date of the earliest Ernst and Young audit to raise such concerns?

iii) To which individuals and/or committees were these Ernst and Young Management Letters circulated?

Yours faithfully,
Eleanor Shaikh