Appendix 2.2 flowchart

From Appendix 2.1 or 2.4

1. Is the additional work of an assurance nature?

• Refer to Appendix 2.3
• If YES, proceed to step 3
• If NO, proceed to step 2

2. Is the additional work otherwise permitted under this Guide?

• If YES, proceed to step 3
• If NO - Do not carry out the additional work

Permitted work is:

• Temporary accounting and compilation assistance in accordance with AG R601.5 A2.1 to AG R601.5 A2.7
• Provision of off-the-shelf software in accordance with AG 606.4 A2.1 to AG R606.4 A2.2
• Provision of assistance with the “set-up” of off-the-shelf accounting software that has not been developed by the ASP in accordance with AG R601.5 A2.8
• Referral to generic tax requirements in accordance with published Inland Revenue policy. Refer to AG 604.1.4

3. Is the total amount of additional work likely to exceed 100% of the annual audit fee in any one reporting period? (Refer to AG R600.8.12)

• If YES, proceed to step 4
• If NO, proceed to step 5

4. Consult with the OAG. Has OAG given approval?

• If YES, proceed to step 5
• If NO - Do not carry out the additional work.

5. Is the additional work of possible media or political interest, or of a sensitive nature? Refer to (AG R600.8.13 to AG R600.8.15)

• If YES or MAYBE, proceed to step 6
• If NO, proceed to step 6

6. Consult with the OAG. Has OAG given approval?

• If YES, proceed to step 7
• If NO - Do not carry out the additional work.

7. Does the entity agree to make the results of the work available to the Auditor-General in accordance with AG R600.8.11?

• If YES, proceed to step 8
• If NO - Do not carry out the additional work.

8. Does the entity agree to publicly disclose the general nature of the additional work in the notes to the financial statements?

• Refer to AG R600.8.16 to AG R600.8.20
• If YES - Carry out the additional work
• If NO - Do not carry out the additional work