The right starting point
Businesses with a defined VAT or Corporate Tax question, or eligible DNFBPs seeking a narrow AML control health check rather than a programme-wide review.
Growbox Auditing / DIAGNOSTIC REVIEW
VAT, Corporate Tax and DNFBP compliance reviews
A compliance review is a diagnostic check of a defined area. For tax, that may be VAT treatment, records or Corporate Tax calculations. For a DNFBP, it may be documented AML controls. Each review has its own scope and deliverable.
THE PURPOSE
What this engagement is for.
For businesses that want a focused health check before a filing, transaction change, regulatory inspection or wider remediation project.
A diagnostic review is not a statutory audit or a guarantee of tax or regulatory acceptance. AML support is assessed separately from any statutory audit engagement.
WITHIN SCOPE
What we can review and deliver
- VAT transaction, invoice and return sample checks
- Corporate Tax position and supporting-record review
- Separate DNFBP/AML risk, CDD, screening and training review
- Findings, open questions and recommended next steps
A CLEARER BRIEF
Know what this work is for.
We agree the purpose and boundaries before requesting detailed records.
What we need to understand
Is the concern a tax treatment or record, or one specified DNFBP/AML control? We scope those questions separately.
What you can expect
A written diagnostic summary of the selected sample, observations, open questions and suggested next actions. It does not replace a tax filing, audit opinion or full AML framework review.
Your next step
Name the VAT, Corporate Tax or DNFBP/AML topic and the period involved. We confirm the exact records and review limits before work begins.
Discuss this serviceHOW THE WORK MOVES
A clear sequence, from first question to next step.
The exact work depends on the agreed engagement. These stages show how the conversation and review are structured.
Choose scope
Select a VAT, Corporate Tax or DNFBP/AML question.
Set period
Agree records, transactions and the review window.
Examine
Assess selected evidence against the defined criteria.
Explain
Distinguish confirmed gaps from items needing further advice.
Plan
Set proportionate next steps and ownership.
THE PRACTICAL QUESTIONS
What we look at, and why.
Choose one diagnostic question at a time. A VAT or Corporate Tax health check reviews selected tax records; a DNFBP/AML review examines a different control framework under a separate scope.
VAT: do records support the return?
Trace selected transactions from invoice and ledger to the relevant VAT treatment and return period.
Corporate Tax: is the position documented?
Review the selected calculation, elections or supporting financial information against the question agreed for the health check.
DNFBP/AML: are controls evidenced?
In a separate engagement, consider policies, risk assessment and selected customer records rather than treating this as a tax review.
BEFORE WE BEGIN
The records that bring the question into focus.
The request list changes with the chosen tax or AML question; we do not request every category below for one health check.
- For VAT: sample tax invoices, ledger extracts and relevant returns
- For Corporate Tax: financial information and the selected computation or position
- For DNFBP/AML: risk assessment, policies and a secure sample of control records
- Any correspondence that defines the specific issue under review
OUR APPROACH
Clarity before the work begins.
We agree what is being reviewed, what records are needed and how findings will be discussed. The final scope is confirmed after an initial conversation and acceptance checks.
- 01
Select VAT, Corporate Tax or DNFBP/AML scope
- 02
Agree the periods, records and sample
- 03
Review evidence and clarify exceptions
- 04
Discuss a written diagnostic summary
COMMON QUESTIONS
Useful answers before we speak.
Requirements and deliverables depend on the entity and the engagement agreed. These answers are a starting point.
Further reading: Federal Tax Authority: Corporate Tax guides
Is a health check a statutory audit?
No. A diagnostic review examines selected records and questions. It does not provide an independent audit opinion or replace a required audit.
Will a review correct or file a return?
A review identifies observations and open questions. Corrections, filing or representation require a separately agreed service and remain subject to the client's approval.
Can the AML option sit inside a tax check?
No. DNFBP/AML obligations and evidence differ from tax work, so we define and accept that review separately, including independence checks.
A CONVERSATION IS THE FIRST STEP
Discuss your needsTell us what you need reviewed.
Share the entity, period and purpose. We will discuss a suitable scope and next steps.