CPA Australia’s External Reporting Centre of Excellence members reflect on the impact of COVID-19 on the way audits are being conducted.
As companies strive to address staff underpayment, the return to the humble timesheet could be an easy solution. But are the employees of the digital age happy to clock on again?
What do you get when you combine a problematic first-time lease implementation with a once-in-a-generation global pandemic? Quite the head-scratcher when it comes to IFRS 16 leases. Read our expert analysis.
How business leaders communicate during times of crisis can create clarity, build resilience, and catalyse positive change on the way to recovery. INTHEBLACK taps into lessons learned from CPA Australia’s External Reporting Centre of Excellence on how to navigate the next stage.
COVID-19 has created business opportunities for some entities, but for many, particularly those reporting in June, there have been negative impacts, resulting in a likely increase in modified auditors’ reports. Understanding the meaning and relative significance of auditors’ modifications and communication will be critical to users of financial reports.
South-East Asia’s financial behemoths have embraced innovation in a bid to stave off the worst of COVID-19’s economic impact. The region’s financial leaders, CFOs and CPAs, tell us how.
Australia has great strides to make if it is to catch up with leading fintech and regulatory technology (Regtech) hubs like Hong Kong, Singapore and Switzerland.
What concessions have Australian regulators provided to not-for-profits, including charities, incorporated associations, fundraising licensees and companies limited by guarantee during these challenging times? Here’s a guide to the relief provided in various jurisdictions.
Statutory reporting by Australia's charity sector is changing. The end goal is a more streamlined reporting system to improve transparency and good governance to facilitate the vital functioning of charities.
Fintech start-up Rideshare Tax was launched by two CPA Australia members, and offers a simplified tax management process and paid accounting services for rideshare drivers.
In the volatile and challenging times brought about by COVID-19, changing the thinking on traditional budget forecasting can make planning ahead easier.
The Australian Accounting Standards Board has made major inroads into decoupling its Australian Accounting Standards framework from special purpose financial statements.
Nhìn chung, việc đánh giá "hoạt động liên tục" của doanh nghiệp là một công việc khá thường xuyên, tuy nhiên trong những thời điểm bất thường như hiện nay không có một quy trình nào là đơn giản như đã từng được thực hiện.
The business sector’s “going concern” assessment is generally a rather routine practice, but in extraordinary times no process is as simple as it once was.
Ethics and public interest have long been the basis of an accountant's work, and ongoing regulation changes globally call for increased accountability, transparency and independence.
A perfect storm has the potential to cause Australia to lose thousands of financial advisers, putting the availability and affordability of financial advice at risk just as consumer needs are increasing.
Australia's special treatment of sophisticated investors can create traps for both investors and their accountants.
When choosing accounting software, the big factors to consider are the suites of applications - apps - on offer and how well each option connects to other systems. Here's a look at the major accounting software players for SMEs.
Lisa Gemmell CPA enjoys striking a happy medium between an accountant's low-risk appetite and the high-risk appetite of an adventure sports brand.
New technology and a different approach mean that the Australian Taxation Office has taken its game to a new level. Tax advisers need to pay attention.