Reporting on reporting
How well are auditors performing? Recent reports from ASIC and the FMA have some useful pointers for the audit team, as well as the C-suite and board...
Business
Business tips, analysis and thought leadership for chartered accountants and business managers.
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Carbon emissions – to cut or to offset?
As companies strive to cut their climate impacts, they will need to decide whether net-zero carbon emissions is an adequate goal...
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How do we assure sustainability reporting?
As sustainability reporting comes into force, standards setters are turning their attention to the ethics and assurance that will underpin it...
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In the spreadsheets, or on the streets?
New reporting standards are compelling not-for-profits, and their accountants, to learn how to put a value on impact and outcomes...
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Why we need to get better at measuring Scope 3 emissions
With mandatory emissions reporting becoming more widespread, businesses can’t comply if they don’t measure Scope 3 emissions...
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For farming, is net zero ambitious enough?
Lake Hāwea Station, a New Zealand sheep and beef farm, demonstrates how being carbon positive can also be profitable...
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Accountants have a role to play in the nature crisis
Accountants have a translational role to play, to help organisations report on nature impacts and become nature positive...
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What the new APES 320 means for CAs
The APESB has a new APES 320 quality standard specifically for non-assurance services, effective from 1 January 2023...
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A farmer’s friend in NZ’s greenhouse gas countdown
BDO’s Charles Rau FCA says CAs are well placed to help NZ’s farmers calculate greenhouse emissions by the 2022 deadline...
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How July COVID lockdowns have hit Australia’s small businesses
Xero’s Small Business Index fell 41 points to 101 points in July 2021, dropping to its lowest result since December 2020...
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STP and Payday Filing go to the next level
Digital systems such as Single Touch Payroll and Payday Filing have helped businesses stay afloat during the pandemic...
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Why now is the time to ask for a pay rise
Asking for a pay rise is never easy but with border closures limiting labour supplies in some sectors, now is the right time...
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Building an integrated function with CCH Integrator
A cloud-based tax reporting and compliance platform essential is for today’s tax function. Brought to you by Wolters Kluwer...
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Insurance strategies in an age of climate change
Commercial insurance premiums are on the march worldwide, but particularly in the Pacific region. Climate risk is part of the reason. How should corporations be responding?...
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The great reset: How can accountants help ‘build back better’?
COVID-19 has provided a trigger to create a more prosperous world. What role can accountants play in the great reset?...