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Governance Leadership Centre
Book review - Audit committees: everything directors need to know
1 August 2017
The recently released AASB, AICD and IIA joint publication on audit committees is the most comprehensive of its kind.
What directors need to know: FY17 financial reporting
12 July 2017 | Aletta Boshoff
While directors are not expected to be accounting experts, they play an important role in ensuring the accuracy and quality of annual financial reports. Aletta Boshoff, IFRS Advisory Specialist at BDO...
Submission on Exposure Draft on Proposed International Standard on Auditing 540 (Revised): Auditing ...
10 July 2017
On 11 July 2017, the AICD lodged a submission to the International Auditing and Assurance Standards Board on Exposure Draft on Proposed International Standard on Auditing 540 (Revised): Auditing Accou...
In the know
1 June 2017
Facilitated by directors with real-world experience across a variety of industries and sectors, our short courses will provide you with new insights and practical tools to use inside and outside the b...
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.