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.
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.