Update - we now have a Tier 3 Audit Template for Tier 3 entities that are part of groups. If you wish you may swap job types from Tier 3 to Tier 3 (Groups) without any loss of data.
The following audit templates are specifically geared around the requirements for auditing a Performance Report prepared in terms of the:
PUBLIC BENEFIT ENTITY SIMPLE FORMAT REPORTING – CASH (NOT-FOR-PROFIT) (PBE SFR-C (NFP))
PUBLIC BENEFIT ENTITY SIMPLE FORMAT REPORTING – ACCRUAL (NOT-FOR-PROFIT) (PBE SFR-A (NFP))
The templates includes testing to check whether the client can indeed adopt the reporting standard, full checklists to test compliance with the standards, audit reports and letters referring specifically to the requirements of the standards, and testing adapted where possible to the specific needs of these types of entities. While as small entities these will may be required by their size to be audited, there will still be many of these entities that will require auditing for funding purposes or as required by their constitutions or trust deeds.