External Reporting Centre of Excellence
Content Summary
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 CPA, Chair
- Enrico De Santi FCPA
- Elizabeth Giust FCPA
- Nikole Gyles FCPA
- Robyn Moroney CPA
- Christina Ng CPA
- Siva Sivanantham CPA
- Shaun Steenkamp CPA
- Gabriel Teo FCPA
- Nick Walker CPA
Discover more
The new world of corporate disclosure
11 July 2023 | How evolving public and investor needs are reshaping reporting measures
- Financial reporting
Published on26 min read timeSpecial purpose financial reporting removed for AFSLs
From 1 July, some for-profits can longer prepare SPFS. Here’s what the changes mean.
- Financial reporting
article·Published onWhat the end of special purpose reporting means for your clients
Which clients will be affected by the removal of the special purpose financial reporting framework?
- Financial reporting
article·Published onFinancial Reporting
This subject covers the financial reporting, technical accounting, and skills and values that are applicable in global business
- Financial reporting
Financial reporting
Research and resources to help you with financial reporting
- Financial reporting
Understanding annual reports
Guidance for understanding the statutory and regulatory requirements governing annual reports
- Financial reporting