- Published
- 20 September 2026
- Type
- Checklists
- Format
- Page
Use this checklist in the weeks before an external or tax audit.
- Bank, cash and mobile money accounts reconciled to statements for every month of the year
- Debtors and creditors ledgers reconciled and aged, with unusual balances explained
- Fixed asset register updated, with additions and disposals supported by invoices
- Stock counts completed and differences investigated
- Payroll reconciled to PAYE and NSSA submissions
- VAT, PAYE, WHT and QPD returns filed, with proof of submission and payment
- Contracts, leases and loan agreements filed and easy to find
- Board or owner approvals documented for significant transactions
- A named person available to answer auditors’ questions
Want a second pair of eyes? Our audit readiness preparation covers all of this and more.
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