Because the scope is narrower — fewer mandatory procedures apply. You still receive the same professional independence and ethical standards as an audit, just in a more efficient process.

Yes. Reviews meet the requirements for many incorporated associations, ACNC-registered charities, and grant-funded organisations. We’ll confirm what applies to your specific case.

Yes. We regularly complete grant acquittals for community organisations, clubs, and charities. We ensure that your financial statements and supporting evidence align with funding body requirements, helping you maintain eligibility for future grants.

Usually bank statements, transaction records, financial reports (Xero, MYOB, Excel, etc.), and meeting minutes. We’ll give you a checklist so you can prepare easily.

As Chartered Accountants, we must comply with the APES 110 Code of Ethics for Professional Accountants (including Independence Standards).

These professional and legal requirements prohibit auditors and reviewers from providing bookkeeping, payroll, or taxation services to the same client they audit or review. Doing so could compromise our independence and objectivity.

However, this separation of duties is actually a safeguard for your organisation. It ensures that your financial statements are independently verified, providing confidence to your committee, funding bodies, and members.

If your organisation needs help maintaining its records or lodging Business Activity Statements, we can recommend specialist not-for-profit bookkeepers who understand community-based reporting and can work with us independently.

The APES 110 Code of Ethics for Professional Accountants requires all auditors and reviewers to remain independent and free from conflicts of interest.

This means we cannot prepare or lodge your Business Activity Statements, tax returns, or payroll information for the same financial period we audit or review.

Doing so would breach our ethical and legal obligations and undermine the independence of your report.

We understand it may feel inconvenient, but this separation actually protects your committee. It ensures your reports are transparent, compliant, and trusted by members, funding bodies, and regulators.

If you need help maintaining your records, we can recommend qualified, independent bookkeepers who specialise in not-for-profit accounting.

A qualified review report means the reviewer found an issue that could affect how reliable part of the financial information is.

An unqualified review report means nothing came to our attention that suggests the financial statements are not fairly presented.

In simple terms, qualified = “some concern explained”, unqualified = “everything appears in order.”

We’ll always explain any qualification in plain language so your committee understands exactly what it means.