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Large market independent review - turnover over $250m

Outlines the criteria for a large market independent review (LMIR) of a Statement of audit position paper.

Last updated 30 October 2022

What a large market independent review is
Briefly explains when we offer a review and what the review involves.

Who is eligible for this review
Outlines who receives an offer and when an independent review is not available.

How we do this review
The essential request steps, what happens if your request is declined, the independent reviewer's role and how case conferences work.

Other dispute and resolution options
Explains that your dispute and statutory objection rights remain. Also gives ideas for addressing disputes.