Understanding the service
The service organises ledgers, vouchers, bank reconciliations and supporting schedules for the independent auditor. Preparation is different from an audit opinion.
Reconcile the accounting foundations
Begin with opening balances, bank reconciliations and the receipt and expenditure ledgers. Donations, restricted grants and programme expenses should be identifiable rather than blended into a single unexplained total. List missing vouchers and unresolved balances so the auditor can assess them openly.
Connect finance with activities
Keep programme reports, grant conditions and approval records alongside the relevant schedules. A payment entry proves movement of money, but may not explain its purpose or authorisation. Maintain evidence of what was delivered, by whom and during which period without exposing beneficiaries unnecessarily.
Preparation checklist
Use this as a starting file, not a universal eligibility decision. ACS confirms the final checklist against your actual entity, activity and reporting period.
- Applicant or entity identification
- Existing registration records, if applicable
- Address and authorised signatory details
- Service-specific documents confirmed after review
Keep originals and final versions distinguishable. Record missing information before submission and use the agreed private channel for sensitive evidence.
From enquiry to agreed work
- Share the requirement and relevant reporting period.
- ACS reviews the records and confirms the scope and charges.
- Preparation, review and authorised filing or delivery.
- Receive completion records and the next-step checklist.
A more complete audit file and fewer repeated requests for records. Timing depends on the supplied records, applicable process and external review. No authority decision or processing date is guaranteed.
ACS professional fee
Government fees, taxes, provider charges and additional professional work are separate unless the written quote says otherwise. The listed fee is not a grant, tax, contribution or licence payment. Online payments remain inactive.
Frequently asked questions
Is preparation the same as an audit opinion?
No. Preparation organises records. The appointed qualified auditor determines audit procedures and the report or opinion.
Can missing vouchers be replaced with invented receipts?
No. Record the gap honestly and seek advice on appropriate evidence and accounting treatment.
What does the listed professional fee include?
The ACS fee covers only the work confirmed in your quote. Government fees, taxes, provider or certification-body charges and additional professional work are separate unless expressly included. Booking does not activate an online payment.
What should I share for the first discussion?
Start with your requirement and the relevant period or project. The callback form needs only your name and mobile number. Share identity, banking or financial documents only through the agreed private workflow.
Discuss your requirement
NGO Audit Preparation
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References & context
Prepared by ACS Consultancy with AI-assisted drafting. Published 3 October 2026. These general resources are not individually reviewed legal, tax or financial advice. Official requirements can change; check the applicable period and obtain the appropriate qualified advice before filing or making a financial decision.