Australia late to the audit party

Article Abstract:

Issues raised by Ian Ramsay's report into auditor integrity in Australia are discussed. The report calls for accountants to modernize the literature on professional independence in collaboration with the International Federation of Accountants. It is also suggested that there should be greater transparency in the statutory disciplinary process.

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Border politics don't add up

Article Abstract:

The International Accounting Standards Board (IASB) is trying to persuade major financial markets to use its accounting rules as a listings basis. If the IASB is successful, compliance costs will drop for Australian companies such as ANZ and BHP.

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New order for the IASC

Article Abstract:

The consequences of the restructuring of the International Accounting Standards Committee for Australia's accounting community are discussed.

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