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. CPA members need to log in first to obtain complimentary access.

With your member login, a 100 per cent discount is applied when the product is added to your cart. When the checkout process is complete, you will be able to access the guide using the course player, click on “Play”.

Guide to using ISAs in the audits of SMEs, Fourth Edition, 2018 – IAASB

This IAASB guide aims to help firms efficiently and proportionally apply International Auditing Standards (ISAs) on small and medium sized entity audits.

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.


Why audit when you can review? A question for charities and NFPs

Medium charities are able to obtain a review instead of an audit and small charities are not obliged to have either. Nevertheless, many of those charities continue to obtain an audit, even though that is more onerous than a review and needs to be conducted by a registered company auditor. This podcast discusses whether charities should be encouraged to take advantage of this opportunity for red-tape reduction and what impediments to the conduct of reviews need to be overcome.


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