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Effective audit committees are integral to good governance over public sector entities. While many public sector entities now have audit committees in place, how effective are they?

Do you have a peppercorn lease? Peppercorn leases are leases with nominal rent. This might be $1, or even as low as a peppercorn.

How do you apply AASB 16 to lease rentals that change due to CPI changes?

As technology opens doors for increased efficiency, connectivity and sharing, it opens our work and home to cyber risk. The controls we implement to address these cyber risks are often referred as cyber security.

AASB 15 applies to both for-profit and not-for-profit entities. For-profit entities must apply AASB 15 for financial years beginning on, or after, 1 January 2018.