Local Government

Audit Requirement

In each state there is applicable legislation requiring the annual financial report of each local Government for each financial year to be audited.

For several years now AMW have been Council’s independent auditors and during that whole period I have experienced their excellent work ethic including their integrity.



Audit Process

AMW is a specialist audit practice targeting local government. We are based in Perth and Joondalup and provide a highly professional service at economical rates.

Our mission is to be a progressive, successful audit practice which provides clients with quality pro-active business advice and professional services, contributing to the prosperity, well-being and success of clients, staff and partners.

At AMW we assert that our independent financial audit can be relied upon to satisfy the statutory obligations of the Shire. Further, our audit can be relied upon to contribute to the Shire’s overall internal control structure. We consider our role to include support and assistance in maintenance, enhancement and continuous improvement of internal controls and statutory compliance. Our audit will be conducted in the spirit of support and assistance.

Our audit will be conducted in order to express an opinion on the financial statements to Councillors and Ratepayers in accordance with the requirements of the Local Government Act, 1995, Local Government (Financial Management) Regulations 1996, Local Government (Functions & General) Regulations 1996 and Local Government (Audit) Regulations 1996 and Local Government Guidelines.

We will carry out detailed tests to obtain reasonable assurance as to whether:

  • the relevant accounting records are reliable and adequate as a basis for the preparation of the financial statements.
  • accounts have been properly kept in accordance with the requirements of the Local Government Act, 1995, Local Government (Financial Management) Regulations 1996 and Local Government (Audit) Regulations 1996; and
  • the annual financial report has been prepared in accordance with the financial records and presents fairly the results of operations of the Council and its financial position at the close of the financial year.

 Our objective is to complete our audit with minimum disruption to the administrative operations and personnel of Council. We are able to achieve this by ensuring only properly experienced and qualified staff, with relevant local government experience, will be engaged in audit testing and interviewing client staff.

Our audit will be conducted in accordance with Australian Auditing Standards and Auditing Guidance Statements, to provide a reasonable level of assurance as to whether the financial report is free of material misstatement and the Shire has complied with the requirements of Local Government Act, 1995, Local Government (Financial Management) Regulations 1996 and Local Government (Audit) Regulations 1996. Our procedures will include examination, on a test basis, of evidence supporting the amounts and other disclosures in the financial report and the evaluation of accounting policies and significant accounting estimates. These procedures will be undertaken to form an opinion whether, in all material aspects, the financial report is presented fairly in accordance with the requirements of the Local Government Act, 1995, Local Government (Financial Management) Regulations 1996 and Australian Accounting Standards so as to present a view which is consistent with our understanding of the Shire’s financial position and of the results of its operations. Due to the inherent test nature of our audit, together with the fact that audit evidence gathered is generally persuasive rather than conclusive in nature, there is an unavoidable risk that some material misstatements or area of non-compliance may remain undetected.

We will review the financial and accounting controls of the Shire to determine their adequacy and compliance with the Local Government Act, 1995, Local Government (Financial Management) Regulations 1996 and Local Government (Audit) Regulations 1996.

AMW has audited clients all over WA from Esperance to Derby and Broome, including Karratha, Newman and Port Hedland. The Shire of East Pilbara and the City of Geraldton are former audit clients. In addition to providing statutory audit services AMW has undertaken  numerous reviews of the appropriateness and effectiveness of the financial management systems and procedures of our audit clients as required by Local Government (Financial Management) Regulation (“FM Reg”) 5(2)(c).



  • Bill Fensome, CEO, Shire of Nungarin
    We have been the Shire’s auditor since 2008. In 2011 we undertook a financial management review in accordance with Local Government (Financial Management) Regulation (“FM Reg”) 5(2)(c).
    Email: ceo@nungarin.wa.gov.au
    Phone: 08 9046 5184


  • Aaron Cook, CEO, Town of Narrogin
    We have been the Town’s auditor since 2006.
    Email: aaron@narrogin.wa.gov.au
    Phone: 08 9881 1944

Contact us today to learn how we can help you with your individual audit needs. 

what our clients say

We have been using the audit services of AMW to complete our annual AFSL obligations for the last 5 years and would highly recommend their service to all, they are well priced, both practical and reasonable in their approach to small AFSL holders, and efficient at turnaround times.



AMW have been our preferred audit firm for SMSFs and other audits for many years. When I started Aver Group in 2004 we were looking to build a relationship with a like-minded professional auditing firm that understood the needs of Accountants.

We have always been impressed by the team’s expertise and understanding of auditing issues. They have a personal, proactive approach and are always available either via telephone or email.

The Principal/Director, B J Thomas, is approachable and is commercially minded. He is very professional and always gives clear advice in a prompt and efficient manner. His work ethic and personality has certainly been passed onto his team members and we have a great business relationship with the whole firm.

In summary, AMW are an impressive team which delivers on their promises and are stand out performers in the Auditing sector



AMW came to us highly recommended and have conducted our last two audits of the college’s financials. They are highly professional and have developed a good understanding of schools and their processes. Their team are a pleasure to work with. I have no hesitation in recommending AMW to other schools for the purpose of conducting an audit and the preparation of financial statements.



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