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

Regulatory compliance is an entity's adherence to laws, regulations, policies, and guidelines relevant to its business processes.

I’ve had the pleasure of building a career delivering analytic solutions within the private and public sector.

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Should Australia develop a simpler, and better, reporting framework – particularly for entities that are not listed?

Each year, we publish a 3-year plan containing our proposed audit topics.

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?

Impairment (the provision for doubtful debts) aims to ensure the carrying amount of loans/other financial assets aren't overstated.