A Group Audit file is the engagement file you consolidate into. You create it against the group's Ultimate Parent, using a Group Audit template that comes ready-configured for group reporting — so there's no need to customise the template by hand.

This article covers how to create one. It applies to all regions.

Before you start

• Your clients need to be set up in a group hierarchy, with the top-level client identified as the Ultimate Parent. A Group Audit file can only be created against a client that has an Ultimate Parent relationship.
• Decide which financial period you're consolidating. BrightWorkpapers uses the group structure and the reporting period to work out which subsidiary and parent files are in scope.

Create the file

1. Start creating a new engagement file as you normally would.
2. Choose the template first. Template selection now comes before client selection throughout file creation.
3. In the template list, look for the Group Audit option. Where a template supports group audits, it appears twice — once as a standard Audit option and once as a Group Audit option:
   • Selecting the Audit option creates a normal audit file, with all the usual behaviour.
   • Selecting the Group Audit option applies group consolidation behaviour to the file.
   • Choose the Group Audit option to set up a group file.
4. Select the client. When you're creating a Group Audit file, the Client Name field only shows clients set up with an Ultimate Parent relationship, because a group audit must be created against the top-level client.
5. An on-screen message explains the group-specific behaviour, with a link to guidance on setting up a group. Review it, then complete file creation as normal.

What happens automatically

When you create a Group Audit file, BrightWorkpapers:

• Applies a Group customiser preset, so the template is ready-made for group reporting and displays in a group-compatible format without manual customisation.
• Uses the Ultimate Parent's group structure to identify the relevant parents and subsidiaries.
• Locates the available files for the selected financial period, ready for consolidation.

Good to know

• You must start from the Ultimate Parent. Group files can't be created against a parent or subsidiary — this keeps the consolidated file anchored to the correct reporting entity and prevents duplicate or conflicting group files.
• Can't find your client in the list? If the client you expect isn't available when creating a Group Audit file, check that it has been set up as an Ultimate Parent in the group structure.

Related articles

• Group Audit & Consolidation: an overview
• Understanding the consolidated Trial Balance and Consolidation Breakdown
• Running and tracking a group consolidation