The auditor’s auditors

The ANAO uses private firms for part of its financial statements audit work. In 2025-26 five audit firms were among its largest non-consultancy suppliers: EY ($4.552 million), PwC ($3.754 million), Deloitte ($2.430 million), Crowe ($2.118 million) and KPMG ($1.724 million), GST inclusive. Contractors and consultants together took 18% of its budget. The annual report says efficiencies in financial statements audit costs were partly offset by higher supplier rates for audits contracted to private firms. The ANAO does not publish what share of its audits are done by contracted firms.