Gross Sales Audit

For retail tenants and commercial real estate professionals, an audited statement of the tenant gross sales for each month is normally required to be submitted to their landlord at the end of the tenant’s financial year. Monthly rent payable is determined from the base rent component in accordance with gross sales provision. Extra rent is paid based on a percentage of gross sales. The tenant’s gross sales shall be certified by a Public Accountant as conclusive of the amount of the gross turnover of the relevant period.


We provide sales audit services for the purpose of presenting audited gross sales statements to landlords. We require the following documents to conduct the audit:

  • Monthly reports submitted to landlords
  • Monthly sales total in Excel spreadsheet
  • Lease agreement with landlord