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.
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