WA Trust Account Audit Extra Time Request

Who requests extra time in WA?

WA Consumer Protection guidance says the auditor can request extra time to lodge an audit report. The request needs to be lodged and approved before the 31 March deadline, so agencies should not wait until the deadline has passed.

• Auditor requests the extra time
• Request must be before 31 March
• Commissioner approval required
• Agency should organise records early

What the WA request must include

The written request should outline exceptional circumstances, confirm the auditor has access to trust account records and state the date the completed report will be lodged. This is a specific, evidence-based request rather than a routine extension.

• Exceptional circumstances
• Auditor has access to trust records
• Expected completed report lodgement date
• Submitted before the deadline

WA's 31 March deadline

The WA audit period is generally the calendar year ending 31 December, and the audit report or no-trust declaration is due by 5pm on 31 March. This differs from the financial-year deadline used in several other states.

• Calendar-year audit period
• Due by 5pm on 31 March
• Audit report or no-trust declaration
• Different from 30 September states

If there is no approved extension

WA guidance says that if no approved extension exists and the report is not lodged, enforcement may include investigation, infringement notices or prosecution. The practical priority is to get records to the auditor early enough for either completion or a timely extra-time request.

• Investigation risk
• Infringement notice risk
• Prosecution risk
• Early auditor access is critical

Frequently asked questions