APRA off-key on audit

The principles outlined by APRA deputy chair Helen Rowell in a speech last Friday are nothing new for auditors that have worked on the financial statements of entities in the financial services sector.. read more

Reformers green ISSB

The recent announcement of the sustainability standards board poses several challenges for Australian entities and those that regulate them. read more

Setting global standards for sustainability

More than 20 years ago, global regulators and other stakeholders urged the creation of a single set of accounting standards, leading to the adoption of international accounting standards by more than.. read more

PwC audits ‘in the public interest’

A transparency report for one of the Big Four accounting firms reveals a recommendation it revise its internal audit practice documents to include a responsibility to act in the public interest. read more

Time to tackle intangibles

The new chair of the international body that provides the basis for Australia’s accounting framework has singled out intangibles as a topic on which stakeholders of the International Accounting Standa.. read more

When disclosure meets a blind alley

There is furious debate on the nature of disclosure in the public domain right now and it is one that is fairly healthy irrespective of the controversy attached to it. read more

Company law reactionary and dated

Lawmakers needs to move more quickly and imaginatively when new technologies exist so that they can shape new regulation in a more agile, responsible way. read more