商业移民财务报表准备指南

如果递交商业移民的财务报表出现以下几种情况，移民局可能会要求第三方做limited review
if the applicant relies on loans to the business to wholly or substantially meet the net value of assets in business requirement and these have not been evidenced through bank statements or independently certified loan documents (如果申请人完全依赖director loan 来满足个人在公司里的这个签证要求，又没有相应的银行对账单佐证的情况）
if the applicant relies on net business assets to meet the net value of assets in business, or net value of assets requirements, and the financial statements of the business concerned have not been prepared in accordance with international financial reporting standards or Australian accounting standards （如果申请想通过财务报表满足个人净资产或者个人在公司的资产的要求，而财务报表又不是CPA做的）
if there are inconsistencies or discrepancies in the financial documentation and/or other documentation provided by the applicant 如果财务报表的有内在冲突或者和申请人的其他材料有冲突）
if there are other specific concerns, such as whether the reported turnover is corroborated by tax documents or there are concerns as to the source of funds justifying a review or limited audit of the financial statements. 如果税单和营业额不一致或者对资产来源存疑。