Outputs
Typical deliverables
- Signed report or attestation in the prescribed format, bearing the UDIN
- Summary of procedures and reliance, where the format requires it
Audit & Assurance
Reports & Attestation
We support eligible reports and attestation assignments governed by the applicable Standards on Auditing, assurance standards, guidance notes, laws and regulator requirements.
Overview
Who this service is for
Entities that need a prescribed report or attestation under tax, corporate or regulatory law.
Common situations
- A law or contract requires an independent report
- Specified financial or non-financial information requires attestation
- A regulator or institution prescribes a reporting format
- The entity requests an eligible agreed-upon procedures engagement
What this area may include
Scope of work
- Identification of the subject matter, responsible party and intended users
- Selection of the appropriate reporting or assurance framework
- Performance of procedures required for the agreed engagement
- Evaluation of evidence, exceptions and written representations
- Preparation of the report in the applicable prescribed or professionally appropriate form
Information readiness
Documents commonly requested
- Prescribed reporting format
- Subject-matter information and supporting records
- Applicable contracts, regulations or scheme documents
- Reconciliations and management explanations
- Written representations and intended-use details
Engagement process
How the process generally works
- 01
Clarify the purpose and users of the report
- 02
Determine the applicable standard and practitioner eligibility
- 03
Agree scope and obtain sufficient access to information
- 04
Perform and document the procedures
- 05
Issue the report with appropriate limitations and distribution conditions
Professional limitations
What this page does not promise
- The nature of assurance depends on the applicable engagement
- Distribution may be restricted to specified users
- No favourable conclusion is promised
- Acceptance and wording remain subject to professional requirements
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Official references
Official websites
This page describes the general nature of a service area. It is not professional advice, does not create an engagement and does not quote fees. The scope, deliverables and timelines of any engagement are agreed in writing after our acceptance procedures. Page content reviewed 2026-11-04.