Fact sheets

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We produce fact sheets to raise awareness of our role and services, addressing common questions raised by our clients and stakeholders.

Preparing position papers for accounting matters and valuation

Position papers are a key record of decisions for accounting matters and the outcomes of valuations. This fact sheet provides guidance on identifying topics and the type of information to include.

Assessing financial statement preparation for state government entities

This document outlines how we will assess and measure state government entities on their 2018–19 financial statement preparation process. It also discusses areas of focus for entities and audit teams to improve financial statement preparation processes.

Electronic signing—financial statements

The document outlines the legal requirements regarding electronic signatures and what this means for our clients, and gives an overview of our internal processes. 

Members of parliament guide to the auditor-general

This document overviews the role of the auditor-general, and outlines the kind of interaction, advice and support that members of parliament can expect from the auditor-general and the Queensland Audit Office.

Annual report finalisation and auditing standard ASA 720 Other information

This document explains how the revised auditing standard ASA 720 The Auditor's Responsibilities Relating to Other Information affects audit procedures and management responsibilities.

Assessing financial statement preparation for local governments

This document outlines the changes for councils in 2019 in how we measure the effectiveness of the financial statement preparation process and internal controls.


This document explains how QAO investigates referrals, which are concerns raised with us about known or suspected financial waste or mismanagement by public sector entities or their employees.