Application for special approval of auditor - Charities

This publication is for: 
Not for profit

Who needs to use this

This form should be used to obtain special approval to appoint an auditor that does not meet the qualification provisions prescribed in s15(2) of the Charitable Collections Act 1946 (the Act).

Section 15(2) provides that the audit must be undertaken by a person approved by the Department. For more information on qualification provisions please visit our website:

Special approval can be considered where an applicant has gross annual revenue of less than $50,000 and uses a cash accounting system.

Individuals can be approved to undertake the audit if they:

  • hold a degree or post graduate qualification which is recognised by one of the professional accounting bodies; or
  • have been employed for at least five years in the fields of accounting or bookkeeping, or in the banking or finance industries; and
  • are not otherwise involved in the management of the charity or related to any member of the organisation.


  • Type directly into this form electronically before printing and signing it or hand print neatly using an ink pen in BLOCK LETTERS;
  • Tick where appropriate and attach additional pages if space in this form is insufficient;
  • Ensure that the application is signed by an appropriate person; and
  • Keep a copy of the application (including attachments) for your own records.

Lodging your form

The charities forms and publications page contains further details on:

  • how to lodge this form
  • additional Charities forms and
  • how to contact us
Consumer Protection
Form – application
Last updated 22 Aug 2018

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