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Typical questions in a Top 1000 combined assurance review

In a combined assurance review, we need to gather the evidence to assure that you are paying the right amount of tax.

Last updated 16 August 2022

The list is not exhaustive and in some cases, we will ask additional or modified questions which may be relevant to your business.

Our reviews generally focus on 4 income years and 12 months reporting period for GST. Information is likely to be requested for this time period.

We encourage large multinational and public groups within the scope of the Top 1,000 Program to consider the questions and prepare for a Combined Assurance Review under the Top 1,000 Program before it starts.

Timely provision of information assists us in effectively obtaining confidence that you paid the right amount of income tax and there are no tax risks to be followed-up.

Alignment between accounting and tax results

Typical information we need to review about the alignment between your accounting and tax results.

Tax governance and risk management

Typical information we need to review about your governance and risk management.

Significant and new transactions

Typical information we need to review for your significant and new transactions.

Tax risks flagged to market

Typical information we need to review for your tax risks flagged to market.

GST governance and risk management

Typical information we need to review about your GST governance and risk management.

GST risks flagged to market

Typical information we need to review about your GST risks flagged to market.

Significant and new transactions for GST

Typical information we need to review for your significant and new transactions for GST.

Alignment between accounting and GST results

Typical information we need to review about the alignment between your accounting and GST results.

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