GAAP Consulting
Completed
Date

Thursday 10 November 2022

Time

2:30 pm

Duration

1.5 CPD Hours

Session Topic

The new horizon sustainability and climate change – with an assurance twist

Much is happening internationally and locally on sustainability reporting and climate-change disclosure. Standards are expected soon. Greenwashing is a priority at ASIC – it has called for whistleblowers to report it.  Auditors are being asked to provide assurance.

In this session, important developments and issues will be critiqued so that accountants and auditors may be oriented on their challenging journey along new paths.

This session addresses:

  • The role of the newly established International Sustainability Standards Board (ISSB)
  • AASB ED 321 IFRS S1 General Requirements for Disclosure of Sustainability-related Financial Information and IFRS S2 Climate-related Disclosures
  • The AASB and the AUASB’s article Globally consistent reporting for sustainability-related information: Australian perspectives
  • The AASB paper Project insights: Developing sustainability-related financial reporting standards in Australia
  • AUASB’s Research Report 7: A Literature Review on the Reporting and Assurance of Climate Related and Other Non-Financial Information, and
  • The audit context – what standards apply?
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This session is presented by:

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Carmen Ridley

Principal | Australian Financial Reporting Solutions

Carmen has an excellent knowledge of financial reporting through significant experience with a number of major accounting firms in both the external audit and technical divisions and spending significant time analysing and interpreting accounting standards for clients.

Carmen is a former Board member of the AASB (2012 – 2020) and a former member of the IFRS for SME implementation committee (2020 – 2023).

Colin Parker

Principal | GAAP Consulting | Financial Reporting Expert

Colin, Principal of GAAP Consulting, is an expert in financial reporting, auditing and related governance issues, and was previously a member of the Australian Accounting Standards Board.

He has conducted many independent expert and consulting experts reports on professional negligence, and accounting and auditing standards. He is the team leader advisory and litigation services and adviser to GAAP Training and Reportfraud.