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The AASB has published its Discussion Paper – Development of Simplified Accounting Requirements (Tier 3 Not-for-Profit Private Sector Entities) being the first step in revising the not-for-profit private sector financial reporting framework. Comments are open until 31 March 2023.

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“We regularly hear from auditors now that they want to audit smarter. So many are embracing technology innovations like automation and analytics, and using them throughout the audit process.”

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