AUDIT REFERRALS
Audit and compliance introductions
Choose the correct sector and type of engagement
Start with the purpose of your enquiry
Capital Referral Network receives audit and compliance introduction requests from NDIS, aged care and TAC service businesses. These sectors have different oversight arrangements. Tell us your sector, the purpose of the enquiry and whether you need an approved external audit, an internal review, preparation assistance or clarification about a regulator request. We can then seek a relevant external business contact within the available network.
A referral does not give a consultant authority to act as a regulator or approved auditor. The receiving business must define its role, confirm qualifications and explain the limits of its engagement. NDIS registration audit enquiries must be directed to an approved quality auditor where that approval is required. Aged care preparation support and TAC compliance reviews must be described accurately so businesses understand how private services differ from official
assessment or review processes.
Independence and commercial relationships
An audit or review should have a clearly defined purpose and appropriate independence for that purpose. Ask the receiving business whether it has previously prepared your systems, provided consulting to related entities or received a benefit connected with the referral. It should explain whether any relationship limits its ability to undertake the proposed work under the applicable scheme or professional requirements.
A referral arrangement must not promise a favourable finding or make payment depend on an audit pass. You should be able to understand the difference between preparation assistance, internal assurance and an external registration audit. Capital Referral Network discloses relevant commercial relationships before the introduction and respect an auditor’s decision that an engagement would create an unacceptable conflict. The receiving business remains responsible for applying its own independence and acceptance requirements.