Fact finding procedures

During 2017, we'll continue to progressively introduce our fact finding procedures program. Essential to this work is the completion of a set of procedures we've designed to address specific tax risks.

In some cases, selected taxpayers will be offered the opportunity to involve their registered company auditor to complete procedures set by us as part of the fact finding process.

The involvement of registered company auditors will be limited through agreed-upon procedures engagements to seek out the facts on matters we identify. Auditors will need to adhere to relevant audit and professional standards when involved in this work.

Where a registered company auditor isn't involved in the work, we will manage the process and complete the work needed using information we request.

Fact finding procedures will allow us to complete necessary checks in a way that is more streamlined and sensitive to the impacts our work can have on businesses.

Find out about:

• How the fact finding process works
• Auditors – information for assurance practitioners
• About fact finding procedures