How Auditors* Can Support Clients with Non-Attest Services

Turnover in pivotal finance roles, complex accounting standards, and limited resources can all make it difficult for governmental entities and not-for-profits to keep their books up to date. Whether it’s a vacant payroll position, delayed reconciliations, or the implementation of a new GASB standard, these challenges can slow the year-end close process. Yet audit* deadlines, grant compliance, and debt covenants don’t simply go away.

The good news is that your CRI external auditors may be able to provide valuable support through non-attest services, which can help keep you on track without compromising independence.

What Are Non-Attest Services?

In short, non-attest services are services performed outside the scope of an attest engagement. These services can help organizations prepare for the audit and strengthen financial reporting. Because these services require specific rules to limit their scope, careful evaluation and documentation are important to help keep auditor judgment unbiased and independent.

Common examples include:

• Updating and maintaining depreciation schedules
• Preparing or reviewing bank reconciliations
• Assistance in reconciling pooled cash accounts
• Assisting with cash-to-accrual conversions
• Helping prepare the Schedule of Expenditures of Federal Awards (SEFA)
• Providing education and training on new accounting standards (GASB updates, for example)

Defining the Boundaries of Auditor Assistance

Because auditors are bound by professional independence standards, such as those outlined in the AICPA Code of Professional Conduct and the Government Auditing Standards (Yellow Book), their ability to assist clients is subject to important boundaries. These standards are designed to allow auditors to provide valuable support without compromising the objectivity of the audit.

Careful evaluation of non-attest services and documentation is key to staying within the boundaries. The three most important requirements for performing non-attest services include refraining from assuming management responsibilities, engaging management to perform certain functions related to the non-attest service (including full understanding, review, and acceptance of responsibility), and documenting a written understanding of the types of non-attest services performed.

What CRI Auditors Can Do

Our team can provide meaningful, practical assistance that helps clients prepare for an efficient audit, as long as management understands and performs certain functions related to the non-attest service and retains responsibility and oversight. Examples include:

• Offering recommendations or proposing journal entries
• Assisting with reconciliations or the cleanup of existing records
• Providing technical guidance and training on new standards
• Preparing certain schedules or workpapers (with management review and approval)

What CRI Auditors Cannot Do

To preserve independence, CRI auditors may not:

• Make management decisions on behalf of the organization
• Assume management responsibilities (such as hiring, supervising, or directing staff)
• Authorize transactions or initiate payments
• Design or implement accounting systems
• Control or modify the organization’s accounts

This distinction safeguards both the integrity of the audit process and the organization’s compliance with independence standards. It allows auditors to remain impartial evaluators while still serving as knowledgeable resources who can lighten the administrative and technical burdens faced by finance teams.

Why the Right Support Makes All the Difference

When resources are stretched thin, the audit clock doesn’t stop ticking. Statutory deadlines still march forward, boards still expect timely results, and federal agencies don’t hit pause on compliance requirements. For many organizations, the question isn’t if challenges will arise, it’s when.

For the city whose staff accountant departs mid-year, leaving reconciliations stacked up like unopened mail; for the nonprofit grappling with a new GASB lease standard, only to discover that the expertise it needed walked out the door with a retiring controller; or for the school district experiencing turnover while needed grant financial activity is pending for the final trial balance, CRI auditors can provide non-attest assistance that serves as a short-term lifeline.

This support helps organizations clean up records, prepare schedules, and navigate complex standards, all without stepping into management’s role. In situations such as these, organizations can reduce risks like lost grant funding, breached debt covenants, or delayed audits, while auditors preserve the independence that lends credibility to their opinion.

Making the Most of CRI’s Support

If preparing for your audit feels overwhelming, the most crucial step is to start the conversation early, well before fieldwork begins. Waiting until auditors arrive can limit the options available to you, while proactive engagement opens the door to practical solutions that keep the audit on track.

When reaching out, consider asking these important questions:

• What non-attest services are available to assist us in preparing?
• How will you safeguard independence while providing this support?
• What responsibilities must our management team retain and oversee?

By addressing these questions up front, you set clear expectations, protect the independence of the audit, and give your team more breathing room. This often results in a smoother timeline, fewer last-minute surprises, and more time to focus on meaningful financial analysis and communication with stakeholders.

Turn CRI Auditors Into a Resource

Audits aren’t just about checking a compliance box; they’re about building trust, credibility, and accountability. The right auditors bring more than an opinion; they bring perspective, technical expertise, and practical support that can help you navigate turnover, complex standards, or delayed closes. With proper independence safeguards, non-attest services can become the bridge between limited resources and the high expectations of boards, grantors, and taxpayers.

If your organization is struggling to keep up, you don’t have to face it alone. Contact your CRI advisor today to learn how our team can support you with independence-appropriate services that ease the burden, strengthen your reporting process, and keep your audit moving forward with confidence. Together, we can help you turn challenges into opportunities for greater efficiency and resilience.