December year-end reporting brings together new and amended standards, regulatory scrutiny and emerging business risks that preparers and auditors need to consider before finalising financial reports and audit files.
This session will unpack the key financial reporting and auditing developments, together with emerging AI considerations relevant to 31 December year-ends.
Drawing on current ASIC surveillance, recent restatements and emerging governance issues, the session will highlight the areas requiring particular attention as reporting and audit teams prepare for year-end.
This GAAPinar will explore:
- Accounting and sustainability standards operative for 31 December reporters
- ASIC’s current focus areas and findings from financial reporting surveillance
- Lessons from recent ASIC-driven restatements
- AI considerations
- Auditing developments and issues relevant to 31 December engagements
