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Key Audit Matters Research Report

Key Audit Matters Research Report

Understanding the communicative values and readability of audit reports

We commissioned the University of Auckland to undertake research into reporting practices for key audit matters (KAMs) to assess how the standard is being applied since it was first introduced in 2017. 

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Including climate-related matters in financial statements

Including climate-related matters in financial statements

Tips from our Technical Director of Accounting Standards, Charis Halliday

While accounting standards do not specifically mention climate, in today's world, it is important for both for-profit entities, and public benefit entities to consider the potential impact of climate-related matters in financial statements.

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