The following documents are relevant for state government agencies and statutory authorities preparing for their annual financial audit.

Our Audit Practice Statement details our audit process and what to expect from an audit.

Preparing your financial statement

Checklists for agencies and statutory authorities: These checklists outline what information should be included in your annual financial statement.

Financial statement minimum requirements and best practice criteria: Each year we report a Best Practice Top 20 for large and small agencies. These documents highlight our reporting criteria.

On conclusion of your audit

Financial management representation letter: Before we issue our audit opinion, this letter needs to be completed and signed by your chief executive officer and chief finance officer.

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