The following documents are relevant for State government agencies and statutory authorities preparing for their annual financial audit. We use the term State government entities to collectively refer to these groups.
Our Audit Practice Statement details our audit process and what to expect from an audit.
Preparing your financial statement
Financial statement minimum requirements and best practice criteria: Each year we report a Best Practice Top 20 for large and small State government entities. 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.