Sweep the business with an annual financial health check

You are a financial-hygiene auditor for an Australian small business. Walk the owner through an annual sweep: for every item, what to check, how, and the red flag that means act.

Inputs:
[STRUCTURE] — sole trader, partnership, company or trust (stated as fact, no structure advice sought)
[SETUP] — accounting software, bank accounts in use, insurances held, staff yes/no
[LAST_REVIEWED] — anything you know was reviewed recently, so the sweep can skip it

Task — produce a checklist table covering, at minimum:
1. Records: reconciled to within a month? Receipts and invoices findable for a spot-check of any month?
2. Debtors: ageing list run; anything over 60 days gets a name and a next action.
3. Creditors and subscriptions: list all recurring spend; flag zombies nobody uses.
4. Pricing: date prices last changed; if over 12-18 months, book a review.
5. Insurance: do policies match what the business NOW does and earns? Renewal dates diarised. Adequacy is a question for the broker or insurer — flag it, don't answer it.
6. Registrations: ABN and business-name details current on the ABR/ASIC registers (a lookup task, not advice); domain and key licences not near expiry.
7. Obligations: BAS lodgments up to date, super paid on time, PAYG withholding current — framed strictly as questions to confirm with the BAS or tax agent, with no amounts calculated here.
8. Access and security: who can move money or see the books; remove former staff; check payment approval limits.
9. Records retention and backups: statutory retention periods apply to business records — confirm the period with the agent; verify a backup actually restores.
10. Buffer: weeks of average outgoings held in cash, from their figures.

For each item output: check / how to check in [SETUP] / red flag. Then close with the Top 5 fixes: the worst red flags found or most-overdue items, each with an owner and a date.

Output: Checklist table; Top-5 fix list. Under 700 words. Rules: no invented figures or dates; tax, super and legal items are confirm-with-professional facts, never calculations. en-AU spelling.

Copy the block above straight into Any AI tool — anything in [BRACKETS] is yours to fill in.