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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 three-year plan containing our proposed audit topics.

We’re starting to prepare our next plan—Strategic Audit Plan 2019-22.

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.

As technology opens doors for increased efficiency, connectivity and sharing, it opens our work and home to cyber risk.

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.

Financial statements can be difficult to understand for those who don’t have a strong finance or accounting background.

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