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Using technology well when preparing financial statements

Over the decades, accountants have embraced new technology to help them in their day-to-day work. It has evolved from the humble calculator, to spreadsheets, and more recently to automation and artificial intelligence (AI). So how can you use technology well to prepare your financial statements?

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Understanding climate risk governance

Climate change is no longer a distant or emerging issue for the public sector. Extreme weather events, rising insurance costs, infrastructure damage, and increasing demand pressures are changing how public sector entities operate today.

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Do you understand your third-party cyber security risks?

Think about how many third-party vendors your organisation relies on across your supply chain – information technology (IT) vendors, software development teams, accounting firms, marketing businesses, consultants; the list goes on!

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Managing conflicts of interest: a core board responsibility

Conflicts of interest are not uncommon on government boards. In fact, they are often a by‑product of appointing directors with the skills, experience, and sector knowledge needed to govern complex public entities. However, the same experience that adds value can also give rise to competing interests – actual, potential, or perceived. The risk for boards is not whether conflicts exist, but how they are managed.

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What we covered at our 2026 client technical update

The Queensland Audit Office’s annual update for chief financial officers, and entity staff who are involved in preparing financial statements, helps us collaborate on emerging issues and any changes to financial reporting or auditing requirements.

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Insights on determining the capitalisation point of major projects

Through our audits of major capital projects, the Queensland Audit Office (QAO) has developed insights to assist our auditors and clients in determining when to start capitalising project costs. This blog shares these insights as a guide and outlines how we will engage with our clients.