Audit Common Data Model

Providing a shared data language for business and analytical applications to use

What is the Audit Common Data Model?

Developed by auditors, for auditors

A simple explanation

The Audit Common Data Model (CDM) provides a standard format for accounting data. Converting your client's data to the CDM format with our Integration Engine means you see data in the same format, time after time. Users benefit from increased efficiency and can upload data to analytics platforms in the same way, regardless of source system. The model is open-source and available on our GitHub site via the link below.

Benefits of using the Audit CDM

Support your data preparation

The Audit CDM standardises data into a common format, regardless of source, supporting your data preparation.

Easier reconciliation

Viewing data in a common format means you can quickly combine data to make reconciliation easier.

Data comparison

The Audit CDM helps you compare like with like, such as this year's balances with last year's, without having to manipulate or prepare the datasets.

Co-developed by industry

We created the Audit CDM together with audit firms, regulators, academic institutions and Microsoft. The model is open source and owned by everyone.

Choose your analytics tool

You're in control

Analytics agnostic

Our CDM is available in CSV (Excel) or JSON formats. This gives you the option to view it in a familiar way or seamlessly input the data into an analytics platform of your choosing. Watch our video demonstration to see how the CDM easily integrates with Power BI.

'How-To' video series

Hear from Engine B's Head of Audit and Ethics, Frank Hackett, as she explains how auditors can leverage the Audit Common Data Model to carry out General Ledger to Trial Balance reconciliation.

The Tax Common Data Model


A cross-industry initiative

A CDM for tax, providing all the information you need to perform tax calculations, comps, and reviews. The 1.0 version of the Tax Common Data Model is now available free online for review and feedback, and we welcome comments from the industry on how we can enrich and improve this model ahead of work on the integration Engine for tax.