External Reporting Centre of Excellence

Role and purpose

The role of the External Reporting Centre of Excellence is to ensure that members' expertise helps to inform and shape policy positions.

The External Reporting Centre of Excellence acts in an advisory capacity.

The External Reporting Centre of Excellence works to cover policy at international, regional, national, and state level. It influences the development, issue and implementation of relevant standards, legislation and regulation and policies on external reporting and audit and assurance in the public interest.

The External Reporting Centre of Excellence role is to:

• provide guidance on policy and issues relating to external reporting, auditing and assurance
• identify current and emerging issues relevant to the profession in a timely and effective way
• advise on consultations, including proposed standards, guidance, legislation or regulation
• provide thought leadership
• provide input and feedback on policy responses
• be a strategic sounding board for CPA Australia policy advisers
• provide input on possible CPA Australia products and help to develop professional resources
• address issues which impact the profession, focusing on changes in the wider economic environment including globalisation, evolving stakeholder needs and technological change.

Areas of interest

Members possess extensive financial reporting, extended external reporting or audit and assurance expertise, and are typically involved in:

• financial reporting functions in the public or private sector
• auditing and assurance in public practice or government audit offices
• accounting, audit or assurance technical advisory in public practice, government or academia
• regulation, standard-setting or enforcement.

Current members

• Michelle Harrison FCPA, Chair
• Enrico De Santi FCPA
• Elizabeth Giust FCPA
• Nikole Gyles FCPA
• Robyn Moroney CPA
• Christina Ng CPA
• Kerry Phillips FCPA
• Shaun Steenkamp CPA
• Gabriel Teo FCPA
• Nick Walker CPA