Guidance

Best practice statement: Forensic auditing

Statement of the Groceries Code Adjudicator (GCA) understanding of best practice in relation to forensic auditing.

• From: Groceries Code Adjudicator
• Published: 30 September 2021
• Last updated: 8 February 2023 — See all updates

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Best practice statement: Forensic auditing

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Statement of the Groceries Code Adjudicator (GCA) understanding of best practice in relation to forensic auditing under paragraph 3 of the Groceries Supply Code of Practice (the Code): Variation of Supply Agreements and terms of supply, paragraph 5 of the Code: No delay in payments, paragraph 14 of the Code: Due Care to be taken when Ordering for Promotions, each read together with paragraph 2 of the Code: Principle of fair dealing.

Please read the best practice statement for full details.

Published 30 September 2021
Last updated 8 February 2023 + show all updates

1. 8 February 2023

   This best practice statement was agreed by Amazon UK from 16 December 2022.

2. 30 September 2021

   First published.