Provision of ACCC undertaking audit services

Audit Services

RSM provides Australian Competition and Consumer Commission (ACCC) undertaking audit services and has been engaged as the independent auditor for numerous ACCC undertaking audit engagements from 2006 to date. We have developed a strong appreciation of the ACCC’s expectations in relation to the conduct and reporting of these audits.

Undertaking audit approach

Our approach is based on utilising RSM’s depth of experience in delivering ACCC undertaking audit services to complete all critical tasks with an underlying knowledge of what works best in a regulatory context. 

This is performed whilst evaluating the appropriateness of theACCC undertaking audit services internal control framework, policies and procedures used and the reasonableness of measures put in place by management to ensure compliance, as well as evaluating the overall compliance framework to the extent relevant for compliance with the undertakings.

RSM employs a six-stage approach to conducting undertaking audit services, specifically tailored to suit each unique circumstance.

RSM's Six Stage Approach


Fill in the form below to download your copy of our six-stage approach to ACCC Undertaking audits.  

For more information on the ACCC's approach to enforceable undertakings, read Section 87B of the Competition and Consumer Act.

Section 87B of the Competition and Consumer Act >


If you require assistance with an ACCC undertaking, please contact your local Risk Advisory specialist.


Jean-Marc Imbert
National Head of Risk Advisory
Jacob Elkhishin
National Leader, Resources, Mining, Energy & Sustainability
Tim Pittaway
Partner - Sydney