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Changing Auditors, Five Smart Questions Every Local Government Should Ask
Blog
December 31, 2025
A practical look at what matters most when selecting a new audit firm and how the right financial system supports a smooth transition
Switching audit firms is not something most local governments do often. When it happens, it usually comes after years of working with the same team. The decision carries weight. Audits affect public trust, funding, and confidence from boards and residents.
An article published by MGO CPA shared helpful insight on this topic. While the firm provides audit services, the guidance itself is useful for any government preparing for a change. Below is a plain language look at what matters most, plus five questions worth asking before selecting a new auditor.
Why Changing Auditors Matters
Think of an audit like a yearly inspection of your financial house. A new inspector brings a fresh set of eyes. That can be helpful, but it also means there is a learning curve.
Without planning, staff can feel buried in questions, timelines slip, and reports arrive late. With the right preparation, the transition feels steady and controlled.
Five Questions to Ask a New Auditor
These questions help set expectations early and reveal how well an audit firm understands government work.
1. Do you specialize in government audits
Government accounting follows rules that private companies never see. Grants, funds, compliance reports, and public meetings all shape the audit process.
An experienced government auditor knows these rules by heart and speaks the same language as finance staff.
2. How do you manage the first year transition
The first year with a new auditor is the hardest. Prior reports, schedules, and internal processes must be reviewed and understood.
Ask how the firm plans to learn your operations and how much time they expect from your staff. A clear plan shows respect for your team’s workload.
3. Who will be working on our audit
Familiar faces matter. Ask if the same people will return year after year or if staff changes often.
Consistency builds trust and speeds up each audit cycle.
4. How do you communicate issues
Audits uncover findings from time to time. What matters is how those findings are shared.
Strong auditors raise concerns early, explain them clearly, and offer guidance instead of surprises at the end.
5. How do you use technology to support the audit
Audits move faster when data is organized and accessible. Ask how the firm works with your financial system and what tools they rely on during fieldwork.
Technology should simplify the process, not add more steps.
Where Your Financial System Fits In
A clean audit starts long before the auditors arrive. It begins with accurate data, clear reporting, and consistent processes throughout the year.
SmartFusion supports this foundation. With structured financial data, clear audit trails, and standardized reports, staff spend less time hunting for answers and more time reviewing results.
Auditors benefit too. When information is easy to follow, questions are fewer, reviews move quicker, and meetings stay focused.
This does not replace good auditors. It supports them.
A Practical Takeaway
Changing auditors is a leadership decision. It reflects a commitment to accountability and transparency.
The right questions help protect staff time, reduce stress, and set the stage for a smooth first year. A solid financial system supports the entire effort, from daily transactions to final audit reports.
The original article came from a firm that performs audits, yet the advice stands on its own. When governments ask better questions, everyone benefits.
Clear records. Clear communication. Clear expectations.
That is how a change feels steady instead of disruptive.