The audit pack

The audit pack is a single export: the statements, the reconciliations, the exceptions and the supporting records, for the period the auditor names.

What is in it

• Every reconciliation: signed, dated, in sequence.
• The ledgers: both accounts, every movement, against its property.
• The exceptions: anything that did not match, and what was done about it.
• The audit trail: who entered what, when, and what it was before.

Giving your auditor access instead

An export is one way. The other is the read-only Auditor level, which sees everything live and changes nothing. Most auditors prefer it, because it answers the follow-up questions without another email.

Retention

Compliance records are never hard-deleted. What the Act requires you to keep, Briesa keeps, and the audit trail under it is not editable by anybody — including us.