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KPMG’s Audit Committee Institute is dedicated to providing audit committee members with timely information that will assist them in improving audit committee practices and processes, and to appropriately address evolving issues and challenges. This section includes resources on evolving issues and how they may impact on audit committee practices and processes, and topics that should be considered for inclusion on the audit committee meeting agenda. Ten to-do's for Audit Committees in 2008 This publication outlines 10 issues (from risk management, to supporting the CFO, to assessing the tone at the top and throughout the organisation) that should be considered by audit committees as they develop their 2008 agendas.
Climate change – current accounting and tax issues for Australian business The election of a new federal government December 2007, introduced a sense of urgency into Australia’s response to the issue of climate change. Operating within a carbon-constrained and carbon-priced environment will soon become a reality. While much of the policy framework and standards are yet to evolve, Australian audit committees need to consider the reporting, accounting and tax implications now.
AIFRS – A work in progress In April 2006, KPMG commissioned a survey of Australian financial analysts in relation to the Australian equivalents of International Financial Reporting Standards (AIFRS). The aim of the survey was to gain an insight into the views and experiences of Australian financial analysts in relation to the first financial reports published under AIFRS. This white paper presents the findings of the survey and discusses the implications for Australian listed companies now required to report under AIFRS.
U.S. Governance Regulations and Sarbanes-Oxley Act A wide range of resources in relation to United States Governance Regulations and the Sarbanes-Oxley Act can be viewed at KPMG’s US Audit Committee Institute site.
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