Title Page

  • Document No.

  • Name of Client

  • Name of Person being Review

  • Year being Reviewed

  • Conducted on

  • Prepared by person doing Review

Client Profile

  • Does the Manager know the client and have regular contact with the client?

  • Describe the affairs of the client?

  • How long has the client been our client

  • Are the services required by this client within the managers competency?

  • Note the number of entities and individuals in the group

  • Is the business structure and our cost structure appropriate for this client?

  • Does the client present any ethical or business risk to our firm?

  • Comments

Job File

  • Number of electronic folders?

  • Number of paper files?

  • Are the electronic files in logical and clear order?

  • Have work papers been completed and reviewed for all tax returns?<br>

  • Do we hold any client records which have yet to be returned to the client?

  • Number of statutory or permanent files in paper format held in front cupboards

  • Have all paper work files over three years been archived?

  • Was the client invoiced within 5 days of returns being lodged?

  • Amount client invoiced?

  • Amount written off or carried forward?

  • Is the write off/carry forward explanation appear a non-recurring reason?

  • Did the client pay their account within 30 days?

  • Names of trainees and or assistants involved with this job:

  • Did the trainee and assistant time on the job exceed the managers time?

  • Comments

Key Issues - Business

  • Do work papers correctly record carry forward losses and capital losses carried forward?

  • Is the franking account up to date and correctly shown in the tax return?

  • Have any Division 7A loans been correctly treated?

  • Have luxury cars been correctly treated?

  • Have all motor vehicles been listed on schedule F-10?

  • Have all fringe benefits been identified and paid out?

  • Have all contractors been identified on schedule P-5 and superannuation obligations been met?

  • Is payroll over payroll tax threshold?

  • Is there a potential unidentified land tax question?

  • Have all trust and share distributions been minuted and traced through to beneficiaries?

Key Issues - Super Funds

  • Has super fund been audited prior to lodgement of tax return?<br>

  • Does the audit opinion have qualifications that still have not been rectified?

  • Have all pensions been adequately documented?

Key Issues - Individuals

  • Has personal checklist been completed?

  • Has the portal information been checked?

  • Have medical expenses been correctly claimed?

  • Has the client signed the ELS prior to lodgement?

Planning Oportunites


  • Tax planning?

  • Self managed superannuation fund?

  • Succession planning?

  • Estate planning?

  • Investment advice?

  • Debt management?

  • Asset protection?

  • Research and development expenditure?


  • Did the client provide any feedback on our service?

  • Is it appropriate to retain this client for the future?

  • Suggestions for improving the client experience of our services

  • Suggestions for improving the work flow for team members

  • Comments on Review

  • Assessment of job perforamce

The templates available in our Public Library have been created by our customers and employees to help get you started using SafetyCulture's solutions. The templates are intended to be used as hypothetical examples only and should not be used as a substitute for professional advice. You should seek your own professional advice to determine if the use of a template is permissible in your workplace or jurisdiction. You should independently determine whether the template is suitable for your circumstances.