In June 2023, the Senate Finance and Public Administration References Committee (the committee) released its first report for the inquiry into the management and assurance of integrity by consulting services. That report addressed the breach of confidential government information in 2015–16 by PwC Australia partners, in particular, by Mr Peter Collins (referred to in this report as the PwC matter). It also examined PwC Australia's conduct, both at the time of the breach and subsequently in covering up and not reporting the breach, and PwC's public response to the fallout from the breach.

In examining the facts of the PwC matter, the committee considered evidence gathered as part of the inquiry, as well as other information that was in the public domain. The committee concluded that PwC Australia had not sufficiently addressed the issue either inside its firm or in terms of public accountability for its partners' transgressions and the firm's cover-up of their behaviour.

In light of this view, the committee made two recommendations in its June 2023 report: in essence, that PwC publish accurate and detailed information about the involvement of PwC partners and staff in the breach of confidential government information; and that PwC cooperate fully with any investigations.

This report follows up on PwC Australia's progress in responding to these two recommendations, and examines other documents and events related to the PwC matter that have come to light since June 2023. It also sets out the committee's views on PwC's approach to the matter since June 2023.

The committee's final report, due to be tabled at the end of May 2024, will deal with the wider range of matters arising from the inquiry's activities which extend to the larger consulting industry.