ato logo
Search Suggestion:

Self-assessment procedures for reviewers

Last updated 24 August 2022

These procedures are for use by:

  • ATO Client Engagement teams when they undertake tax governance reviews
  • large corporates (management or internal audit) when self-assessing their tax risk management and governance compared against the ‘better practices’ in the guide
  • professional firms engaged by entities to perform an agreed-upon procedures review of a tax risk management and governance framework.

The self-assessment procedures have been written to comply with ASRS 4400 Agreed Upon Procedures.

Find out about

See also