This is the final report on an inquiry into recent allegations of and responses to misconduct in the Australian operations of the major accounting, audit and consultancy firms (including but not exclusive to the ‘Big Four’).

This paper aims to explain why the information economy requires a new approach to accounting. It examines how the profession can reshape existing accounting standards to help fill the information gap, while developing an entirely new approach to gathering and reporting financial and non-financial information.

This paper examines the effects of occupational licensing on the quality of Certified Public Accountants (CPAs), especially considering the adoption of the 150-hour rule, which increases the educational requirements for a CPA license.

The purpose of this project is to identify ethical capability needs of Australian accounting professionals and produce policy recommendations that can inform future measures to improve ethical behaviours and culture in the profession, as well as the design of an ethical capability building program.

This publication presents illustrative general purpose annual financial statements (GPFS) for a fictitious managed investment scheme, VALUE ACCOUNTS Unit Trust, and a fictitious pooled superannuation trust, VALUE ACCOUNTS Pooled Superannuation Trust. The financial statements comply with the Corporations Act 2001 and other authoritative pronouncements on issue at 15 January 2016 that will be operative for...