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The issue of when to change audit firms should be a matter for the individual company, its directors, audit committee and shareholders and should not be subject to externally imposed regulations requiring mandatory rotation of audit firms, according to an international network of company directors.
On 28 March 2013 the Australian Institute of Company Directors lodged a submission with the Australian Accounting Standards Board (AASB) in response to their exposure draft ED 233: Australian Additional Disclosures – Investment Entities (ED 233).
The Australian Institute of Company Directors do n...
A monthly review of the Australian Institute of Company Directors’ policy and advocacy team’s key projects and issues.
ACNC Bill Update
On 15 August, the House of Representatives Standing Committee on Economics released its report entitled: Report on the Exposure Draft of the Au...
John Price lists 10 areas directors and auditors should focus on in their 30 June 2012 financial reports.
At a glance
Directors and auditors should focus on:
Revenue recognition and expense deferral
Asset values and off-balance sheet arrangements ...
The Australian Institute of Company Directors welcomed draft Federal Government legislation making the governance of superannuation funds more transparent, but said more reform was needed.
These reforms should include giving industry superannuation funds the ability to replace employer and union...