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Australia
K&L Gates
The Australian Government has released Treasury Laws Amendment Bill 2024: Climate-related financial disclosure, which is draft legislation confirming mandatory reporting of climate-related financial disclosure requirements.
Worrells
To get a clear picture of a client's business and performance issues, go beyond the standard financial information.
Worrells
Advisors can support clients to analyse current business structure and assist in implementing change to achieve growth.
Cathro & Partners
An independent qualified auditor should confirm that the statements accurately reflect a company's financial performance.
Holding Redlich
ASIC has initiated criminal proceedings against auditors or their company for failure to comply with auditing standards.
Cathro & Partners
If an OC fails to comply with requirements, each executive member of the OC at the time of the failure commits an offence.
Worrells
Step one in improving the health of a business balance sheet is undertaking a comprehensive review of the debtors ledger.
Cooper Grace Ward
The ATO have stipulated that auditors must obtain particular evidence from SMSFs when COVID-19 relief has been provided
KordaMentha
This collapse of one of Germany's largest corporations should be considered today in Australia's corporate environment.
Cooper Grace Ward
Auditors are expected to review rent relief provided by SMSF trustees and report contraventions where appropriate.
KordaMentha
A successful interview combines skills from a highly trained internal auditor with those of an experienced investigator.
KordaMentha
The decision prompted a figurative line-out for Premiership Rugby, who launched a review into the salary cap regulations.
Clyde & Co
The Full Federal Court of Australia has clarified resoundingly the law of privilege against self-incrimination and/or exposure to penalties (the Privilege) as it applies to partnerships.
KordaMentha
To avoid a direct lie, a fraudster may try hedging, omitting crucial facts, or feigning forgetfulness and ignorance.
Cooper Grace Ward
The ATO is targeting lump sum payments by medical practitioners, asking the question, "what is the payment truly for?"
Duff and Phelps
Recently, there have been a number of changes to Australia's financial reporting landscape that have received a large amount of publicity from advisory firms.
McCullough Robertson
Large proprietary companies should be aware of the changes, especially if they could trigger the threshold requirements.
Holman Webb
These cases highlight the potential liability of SMSF auditors and the need for evidence to support opinions expressed.
KordaMentha
A well-executed forensic audit offers a thorough investigation into an allegation or area of concern in an organisation.
Holman Webb
Recent cases provide a warning to auditors: be careful and obtain evidence to support your opinions when auditing SMSFs.
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