Who can act as the club's reviewer or auditor?
Rule- Western Australia
- Consumer Protection WA
- Incorporated associations
- Financial reporting
- Tiers 1-3
- 2026
- Treasurers
The reviewer or auditor must be independent and be one of:
- a member of Chartered Accountants Australia and New Zealand, CPA Australia or the Institute of Public Accountants
- a registered company auditor
- a person approved by the Commissioner for Consumer Protection
An auditor must also hold a current Certificate of Public Practice.
Before starting work, the reviewer or auditor must give the committee a written independence declaration.
Consumer Protection says to avoid appointing a past or present committee member, a member of the association, an employee, supplier or servant of the association, or an employer, partner or family member of a committee member.
The committee should get an engagement letter covering responsibilities, scope of work, total cost and expected completion time. A reviewer or auditor appointed by the committee for the Tier 2 or Tier 3 requirement stays until their report is presented at the AGM, or until they resign.
Source: Consumer Protection WA, Accounts and auditing (https://www.consumerprotection.wa.gov.au/book/export/html/4934).
Added 24 Oct 2026