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Governance Leadership Centre
What listed directors need to know about new auditing standards
12 April 2017 | Kerry Hicks
Boards of listed companies need to engage auditors now on key audit matters under new accounting standards in place for this reporting season. AICD Senior Policy Adviser Kerry Hicks explains what you ...
A complex issue
1 December 2016
Understanding the impairment of non-financial assets must be a key priority for boards of directors as they enter 2017, writes Tony Featherstone.
Role of Board Committees
19 July 2016
The boards of larger organisations often delegate work to committees of directors to more effectively deal with complex or specialised issues and to use directors’ time more efficiently. Committ...
Role of the Audit Committee
19 July 2016
An independent audit committee is a fundamental component of good corporate governance.
ASIC sounds warning to directors on financial reporting responsibilities
13 July 2016
ASIC has sent out a warning to companies to be careful with their asset valuations in their next set of accounts or risk incurring the wrath of the corporate regulator.
1 February 2016
New reporting rules requiring bespoke auditor commentary are now being broadly adopted in Australia.
Internal Audit and Risk Management Policy for NSW Public Sector
6 February 2015
On 6 February 2015, the Australian Institute of Company Directors lodged a submission in response to the NSW Treasury’s Consultation Draft, Internal Audit and Risk Management Policy for the NSW Public...
Submission to IAASB on ISA 720
18 July 2014
Submission to IAASB on Exposure Draft ISA 720: The Auditor’s Responsibilities Relating to Other Information, Proposed Consequential and Conforming Amendments to Other ISAs