According to SIS Act the financial statement under Sec 35B (3), I would contend that both the financial statement and the tax return must be signed before presentation to the auditor. An accountant who has appointed me the auditor has written back after I commented on the unsigned documents presented to me. Do both the financial statement and tax return be signed before presentation to the auditor?

His comments are as follows: As I have previously advised you, the tax return cannot be signed until completion of the audit, and an audit certificate is provided by a qualified auditor. I also refer you to your Audit Management Letter, wherein you state "I did not express an opinion on the accuracy of the preparation of the tax return'', which statement is correct, as the auditor is not required to express an opinion on the tax return, only the financial statements. The fact that you may use an auditor who appears to want you to sign the tax return is an issue that you should take up with them, and indicate to them that they are wrong. As a professional, I would expect you to know what is required, and not just follow what somebody else has incorrectly stated.

As the accountant I sent off to another auditor a set of financial statements who indicated that the FS had not been signed which resulted in a reportable breach.