The primary purpose of financial statements is to provide relevant and reliable information to users about a reporting entity’s financial position. In the public sector, the users of financial statements include Ministers, the Parliament and the community. ‘The objectives of a financial statements audit in the public sector are often broader than expressing an opinion...

This Budget Policy Statement (BPS) is the Ardern Government’s first action in preparing Budget 2018. It sets the broad fiscal parameters within which details for the budget will be determined and states the government’s priorities for the budget.

This audit examined the effectiveness of the Australian Taxation Office’s use of settlements to resolve taxpayer disputes.

This report reveals how GST equalisation is creating a class of winners and losers among the Australian states.

This resource argues that there is evidence of growing complacency and reform fatigue, including backsliding on fiscal policy in Australia.