Guides

Small Entities Audit Manual (SEAM) [member login required]

The Small Entities Audit Manual gives specific guidance for the relevant standards, audit risk areas and legislation. Not a CPA member? You can still access the SEAM manual. You can also download the Top themes on the auditing of small entities (PDF).

Auditing small entities – Learning manual

This learning manual compliments SEAM to provide a deeper understanding of small entity audits and 12 hours of structured continuing professional development (CPD).

A guide for assurance on SME sustainability reports (PDF), 2012

This guide has been developed through wide consultation with assurance practitioners, their clients and other experts to provide practical guidance for accountants delivering this important service to small and medium sized enterprises and their stakeholders.

Charities: A guide to financial reporting and assurance requirements (PDF), 2013

This guide explains the statutory financial reporting and assurance obligations applicable to registered charities, and provides guidance on the relevant requirements applicable to members involved in the preparation of charity financial reports or involved in the conduct of audit and review of charity financial reports. For further resources, see: Charities

Companies limited by guarantee and incorporated associations: Reporting and audit / review obligations (PDF)

Incorporated associations in Australia are governed by each state and territory’s associations incorporation act. The reporting requirements are established by each state or territory. Reference to the relevant state or territory legislation is recommended especially when the operations of the entity extends beyond its domiciled jurisdiction. This guide considers legislation relevant in Australia. Members practising outside of Australia must comply with the specific requirements of local laws and regulations.

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Library resources

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