This page outlines a collection of information on our website regarding regulation. You can refine these search results using the options provided in the left-hand menu.
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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.
Louise Pocock provides some tips on how a board can help management strike a balance between short-, medium- and long-term horizons.
An effective board will generally adopt strategies that manage and strike a balance between short-, medium- and long-term horizons. That is, it will pay att...
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...
The Boardroom Report
Directors sceptical about the ACNC, The art of being both a cheer leader and the referee, IASB reveals details on new hedge accounting standard, Measuring your organisation's resilience, SMEs dominate insolvency reports
Directors sceptical about the ACNC
A new study confirms widespread scep...
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...
Our recent policy submissions span the not-for-profit (NFP) sector, anti-phoenix legislation and dividend payments.
What underpins the rationale for our policy team making submissions in relation to each of these issues is how they affect our members.