Financial statements & reconciliations
Trial balance, draft annual financial statements, ledger, bank and balance-sheet reconciliations, prior-year adjustments.
Financeium Advisory
Audit Readiness
Prepare your organisation’s records, controls and reporting for audit—before the audit begins.
Public and private entities, distinct requirements
Financeium reviews evidence and identifies gaps using published audit guidance. National/provincial entities follow a PFMA lens; municipalities and municipal entities an MFMA lens. Private entities use their applicable reporting framework and audit requirements.
Assets, liabilities & estimates
Asset register, stock counts, debtors and creditors ageing, valuation support and accounting estimates.
Internal controls & governance
Delegations, risk register, controls evidence, audit committee records and internal audit reports.
Prior findings & remediation
Previous audit findings, action plans, closure evidence, responsible owners and deadlines.
Performance information
Approved plans, indicator definitions, quarterly and annual performance reports and traceable evidence for reported achievements.
PFMA compliance & procurement
Applicable procurement and supply-chain records, expenditure controls, budgets, consequence-management records and legislative compliance register.
Public-sector reporting framework
Confirm entity category and applicable GRAP, modified cash or other reporting basis with Financeium; annual reporting and oversight requirements.
Your Financeium engagement
- 01Submit your brief
- 02Agree scope and quotation
- 03Upload records for team review
- 04Receive your completed pack
Fees are quoted after scoping. Documents remain private to your account and authorised Financeium staff.
Published guidance
- AGSA public-sector reports
- AGSA audit educational material
- IRBA recently adopted standards
- IFRS for SMEs 2025 update
Financeium’s readiness review is not an audit opinion, AGSA endorsement or proprietary audit-firm rubric. Framework applicability and effective dates are confirmed for the reporting period; IFRS for SMEs 2025 is effective from 1 January 2027, with early application permitted.