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Revised June, 2022Timeframe for Completing District Audit / Compilation On or Before September 2 Notify OCC by completing the form below as to whom the district selected as auditor and the signature
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Who needs consolidated audit guide for?

01
Corporations with multiple subsidiaries or divisions that need to consolidate their financial statements.
02
Accounting firms performing audits for clients with multiple entities that require consolidated reporting.
03
Government agencies or organizations that oversee financial reporting standards and require consolidated audit guides for compliance.
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The consolidated audit guide is used to provide a framework for performing and reporting on audits of consolidated financial statements.
Entities that have multiple subsidiaries or divisions that are consolidated for financial reporting purposes are required to file the consolidated audit guide.
The consolidated audit guide should be filled out by following the instructions provided in the guide and by providing all necessary information and documentation.
The purpose of the consolidated audit guide is to ensure the accuracy and transparency of consolidated financial statements.
The consolidated audit guide must include information such as financial statements, notes to the financial statements, management's discussion and analysis, and auditor's report.
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