Carbon Accounting Software for Australian Audit Committee Members

The audit committee sits between the board and the external assurance provider. Under year-two reasonable assurance from 1 July 2026, the assurance provider samples 50-100 emission records not 3-5. The committee needs to know before the auditor arrives whether the underlying data control environment will pass. Carbonly is architected so the audit committee can walk the same evidence the auditor will walk - same workspace, same source documents, same audit trail.

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What changes for audit committee members and chairs

Dedicated Auditor Workspace with immutable attestation register - the committee sees exactly what the external assurance provider will see
Reporting period lifecycle (open, locked, submitted, archived) with typed audit events on every state transition
Restatement register requires written justification for any prior-year amendment - the committee sees the justification captured as load-bearing evidence
Evidence Pack one-click export bundles source documents, factor versions, audit event chain, and reviewer confirmations for any period sample
Anomaly detection queue shows the committee what data quality issues the system caught before submission
Compliance Gap Fixes agent surfaces suggested remediations before the auditor sees the issue

What the system does

Immutable auditor attestations - once written, they cannot be edited or deleted, only superseded with a new attestation
Cross-org isolation verified by IDOR canary tests on every audit committee router
Factor version pinning per NGA edition so the committee can verify the exact factor set applied to any historical record
Baseline snapshots preserve prior-year comparatives immutably for AASB S2 paragraph 21
Materiality Threshold tracking with methodology labels per record for AASB S2 paragraph 29(a)(vi) disaggregation
Reviewer identity and content fingerprint captured on every emission record for section 180 defensibility

Frequently asked

How does the audit committee interact with the platform?

Committee members hold Auditor role in the workspace - dedicated read-only access, scope-limited to periods locked or submitted, cannot mutate anything. The committee sees the same evidence the external assurance provider will see, in the same workspace.

What is on the audit committee checklist before signing the sustainability report?

Sample three emission records at random. Verify the factor version pinning, source-document trace, and reviewer confirmation for each in under 60 seconds per record. Review the restatement register for any prior-year amendments. Confirm the Anomaly Detection queue is empty for the reporting period. The Evidence Pack export gives the committee everything the external assurance provider will sample.

Ready to see how this works for your operation?

Email hello@carbonly.ai with your reporting obligation, number of sites or projects, and current process. We reply within business hours.