Considering a Change of Auditor? Client experience and the Onboarding Process

Aug, 2025

By Carol Scholes-Robertson

So, you have made a decision that you are ready to consider a change of auditor. In contemplating the proposed change, you may not be sure that the upfront cost of the change from an auditor you are familiar with outweighs the benefit of the promised audit service delivery.  And we all can experience change weariness.

A good place to start is a trial.  This enables you to understand the client experience within the onboarding process, prior to moving forward and confirming a change of auditor.

 

Questions to consider within a trial and onboarding process 

  1. Is the onboarding process structured but flexible?

Structure: Knowing what information your auditor needs and how to provide this information is key to a successful transition.

Flexibility: An onboarding process that considers how you work, and how best to integrate with your team and systems, including available data feeds and document management system, supports the effectiveness of the onboarding process.

 

  1. Is the service relationship led by the technical expert?

Having access to an SMSF registered auditor is critical. Understanding how they consider technical compliance with SISA/SISR in specific circumstances ensures your clients are properly supported

Technology can provide great leverage to such a relationship. However, without the relationship first approach, misunderstandings of queries raised and the information an auditor is requesting can prevail.

Consider arranging a separate technical discussion with the incoming auditor to discuss particular evidence matters prior to a trial.

 

 

  1. Are Onboarding housekeeping questions clearly addressed?

Dedicated on Boarding Facilitator: Do you have a clear go to person, to assist you and that can answer all those detailed important housekeeping questions that smooth the onboarding process; Audit response and reporting

No Surprises: Ensure you understand how the auditor considers evidence, reporting and potential qualifications.

Qualifications and Contraventions: Check that common management letter matters Part A and Part B qualifications and Auditor Contravention reporting are identified, communicated and managed prior to finalisation.

 

  1. Client Portal and Available Reporting

Review the client portal functionality.

Confirm support is available to enable your team to understand the client portal capability including; training and training resources, available reporting, how to escalate funds, etc.

 

  1. How is Ethical Clearance Handled?

Consider how ethical clearance is best managed between the incoming and outgoing auditor.

This ensures you have sufficient information to confirm that you are ready to change auditor.

 

  1. Timing of the signed Audit Report

Understand when a draft or signed audit report is available and how this aligns with your client service processes.

 

  1. Management of Amendments to Financial Statements

Consider and understand how the auditor supports the process of amendments to financial statements to support your client requirements.

 

At Evolv we offer

a relationship led service

an experienced SMSF auditor

leveraged and organised workflow system and resources.

This enables your team to structure choices on collaborating effectively with your auditor at the right time, supporting you to work at your best, and mitigating the volume and length of your peak work periods.

 

If you would like to have a conversation about how we can support your business, please contact us.

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