This podcast reports considers how integrated reporting has influenced Boardroom decision making. Interviews with Directors of top Australian and South African companies reveal what integrated thinking means and how ideas about what is of value are changing. The research was funded by CPA Australia and conducted by Carol Adams. In this podcast John Purcell asks her about her findings.
The IAASB’s new auditor reporting requirements commence in December 2016. Standard setters in many jurisdictions, including Australia and New Zealand, have issued the new requirements with the same effective date, whilst others have committed to issue the standards but have not yet done so. The UK have had similar requirements in place since 2013 and some firms in other countries have early adopted the IAASB’s requirements. Jim Sylph, Co-chairman of the IAASB’s Auditor Reporting Implementation Working Group, and Merran Kelsall, IAASB member and AUASB Chairman spoke to CPA Australia about the uptake and impact of enhanced auditor reporting around the globe.