What We Actually Do in a Review
A clear, plain-English explanation of the real differences between reviews and audits, including ethics, evidence requirements, and what committees can expect.
Why Auditors Must Stay Independent
Auditor independence protects your association and builds trust. Under the APES 110 Code of Ethics, auditors cannot prepare BAS, payroll or bookkeeping for the same organisation they review. Learn why this ethical rule ensures objective, reliable financial statements for community and charity committees.
Understanding Reviews and Audits
Not sure if your group needs a review or an audit? This short guide explains both in simple terms for Queensland community organisations and P&Cs.