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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?

Not-for-profit entities were given an extra year to get ready for these new standards. Don’t waste the benefit as you will need to deal with both these standards and at the same time deal with the new leasing standard AASB 16.