Our team of auditors are committed to maintaining our independence and consistently work to implement and sustain an extensive system of quality controls throughout all assurance processes.
The Directors at our firm have demonstrated the appropriate qualifications and skills to achieve the ‘Registered Company Auditor’ status, as awarded by the Australian Securities and Investment Commission (ASIC).
Registered Company Auditors must:
- Comply with APES 110 Code of Ethics for Professional Accountants (including Independence Standards) (the Code) as issued by the Accounting Professional and Ethics Standards Board.
- Document, maintain and comply with quality assurance procedures, as required by ASA 220 Quality Control for an Audit of a Financial Report and Other Historical Financial Information.
- Maintain appropriate professional indemnity insurance, as set out in Corporations Regulation 9.2.08(c).
- Implement and maintain complaints handling procedures, as set out in Corporations Regulation 9.2.08(d).
- Comply with any other conditions of their registration imposed by ASIC.
- Submit an annual statement to ASIC.
Furthermore, our auditors align with the Australian Auditing Standard (ASA) 260 Communication With Those Charged With Governance, and comply with independence requirements of the Australian Charities and Not-for-profits Commission Act 2012.
2026 Transparency Report
At Dry Kirkness Audit, transparency, professional integrity and audit quality are fundamental to our practice. We are pleased to present our Transparency Report for the financial year ended 30 June 2026, reflecting our ongoing commitment to strong governance, accountability and high professional standards.
Prepared in accordance with Section 332 of the Corporations Act 2001, this report outlines our approach to audit quality, governance and quality management. It demonstrates our commitment to maintaining transparent communication with clients, audit committees, regulators and the broader community.
As an independent Australian audit practice, Dry Kirkness Audit is dedicated to delivering reliable, high-quality audit and assurance services that strengthen stakeholder confidence. Through continuous improvement, technical excellence and a strong culture of independence and ethical conduct, we remain committed to maintaining the highest standards of audit quality and professional service.