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CPA Ireland Skillnet OMC Audit Programme

We know that auditors often face unique challenges when auditing an OMC and for this reason CPA Ireland Skillnet is launching an OMC Audit Programme to complement the current CPA audit programme offering.

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Designed to be used by practitioners when undertaking the statutory audit of the financial statements of an owner management company (OMC) governed by the Multi-Unit Development Act 2011 (MUD Act 2011), the programme can be used to assist in the execution of the audit and the documentation of the resulting audit evidence gained. It is designed to be used for the audit of financial statements of an OMC that is limited by guarantee or limited by shares.

Also provided are the following templates;

  • Sample financial statements for an OMC with a sample disclosure checklist
  • Sample letters of engagement for an OMC limited by shares and limited by guarantee
  • Sample letter of representation
  • Sample audit findings letter
  • Sample audit completion letter
  • Sample audit planning procedures
  • Sample “Understanding of the OMC” document
  • Sample audit team meeting template
  • Full ISA compliant audit working papers to take your audit from acceptance stage through planning, execution and completion.

Property Management Company Resource



"This is very useful , easy to follow and in line with industry best practice."

Cormac Fitzgerald, FCPA
Fitzgerald & Partners Accountants