Audit & Assurance / Evidence checklist

Prepare your audit-or-review assessment

Bring this evidence to the reporting discussion. It supports an assessment; it does not establish eligibility by itself.

0 of 7 checked

Working reference (optional)

Identify the entity and reporting period
Evidence: Registered company details; period start/end; year of assessment; activity and any sector status
Owner: Director / finance lead
Reconcile the relevant figures
Evidence: Current and comparative accounts; assets and net-turnover reconciliations; employee calculation
Owner: Finance lead
Record the existing reporting position
Evidence: Prior report; previous exemption assessment; relevant earlier periods
Owner: Finance lead / reporting adviser
Check the structure and consolidation position
Evidence: Ownership chart; subsidiary information; period-appropriate group assessment
Owner: Director / reporting adviser
Map each recipient's requirement
Evidence: Companies Act, MTCA, sector, lender and investor reporting matrix
Owner: Reporting adviser / director
Agree the engagement and filing plan
Evidence: Required report and intended users; engagement terms; declarations; due dates and owners
Owner: Director / practitioner
Document the conclusion and recheck triggers
Evidence: Dated assessment; responsible approver; hiring, acquisition or other changes to monitor
Owner: Director / finance lead

Entries are not saved or sent to KMFINCO. Reloading clears this working record. Checked items do not establish eligibility, compliance or professional approval.

Sources checked 7 October 2026. Sources and relevant assumptions