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  1. State of the Market The ASX-listed cohort

    What the first year of mandatory climate reporting tells us: insights from the ASX-listed cohort...

  2. Auditing Competency Standard for Registered Company Auditors

    This standard is one part of the process for audit registration as set out in the Corporations Act 2001 and should be used in conjunction with other materials issued by the Australian Securities and...

  3. RCA Competency Standard Guide

    Guidance on the Auditing Competency Standard for registration as a Registered Company Auditor (RCA)...

  4. RCA Factsheet

    Factsheet on initial and ongoing requirements for Registered Company Auditors (RCA)...

  5. Q&A: Becoming a Registered Company Auditor

    This technical Q&A answers: I am thinking of becoming a Registered Company Auditor (RCA). Where can I find out more information about the process of applying (Australia)?...

  6. Q&A: Illustrative AASB S2 climate-related disclosures

    Access links to illustrative climate-related disclosures and checklists published by accounting firms, to support Australian entities preparing climate-related disclosures in accordance with AASB S2...

  7. Carbon accounting FAQs

    These FAQs respond to questions about the evolving area of carbon accounting. They cover activities designed to measure, track and report GHG emissions by organisations, and include related concepts...

  8. Q&A: AASB Tier 3 NFP standard

    This technical Q&A answers: I currently prepare special purpose financial statements for a not-for-profit. Do I need to adopt the AASB’s new Tier 3 standard?...

  9. Q&A: Illustrative financial reports for June 2026

    This Q&A answers: Where can I find illustrative financial reports for the reporting period ending 30 June 2026?...

  10. New Zealand assurance essentials for June 2026

    Assists financial statement auditors and other assurance practitioners by highlighting key New Zealand audit, assurance and regulatory developments for June 2026...

  11. Australian assurance essentials for June 2026

    Assists financial statement auditors and other assurance practitioners by highlighting key Australian audit, assurance and regulatory developments for June 2026...

  12. Australian reporting essentials for June 2026

    Assists financial statement preparers, auditors and those charged with governance by highlighting key Australian accounting and regulatory developments, and their impact on financial reporting for...

  13. New Zealand reporting essentials for June 2026

    Assists financial statement preparers, auditors and those charged with governance by highlighting key New Zealand accounting and regulatory developments, and their impact on financial reporting for...

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