The role of the External Reporting Centre of Excellence (CoE) is to ensure members, and their expertise, are at the forefront of policy considerations and to assist in CPA Australia being a leading voice on standards and related regulation.
The work covers policy at the international, national, regional and domestic levels with the purpose of influencing the development, issue and application of these standards and related regulation and policies in the public interest.
The External Reporting CoE membership is a cross-section of individuals from the corporate sector, public sector, public practice, academia and the not-for-profit sector.
Members possess extensive financial reporting and audit and assurance expertise, and are typically from one of the following groups:
- chief financial officer or equivalent from large corporations, with significant involvement in the financial reporting function
- senior public sector staff, including the auditor general's office, with extensive financial reporting and audit and assurance expertise
- public practitioners, ranging from sole practitioners to partners of large professional accounting firms
- senior technical staff within professional accounting firms, standard-setters or regulators with significant involvement in financial reporting, audit and assurance, professional and ethical standards
- academics specialising in financial reporting, audit and assurance, professional and ethical matters.