AASB | Australian Accounting Standards Board |
ACCC | Australian Competition and Consumer Commission |
ACT | Australian Capital Territory |
AFP | Australian Federal Police |
AI | Artificial Intelligence |
AICD | Australian Institute of Company Directors |
APES | Accounting Professional & Ethical Standards |
APESB | Accounting Professional & Ethical Standards Board |
APRA | Australian Prudential Regulation Authority |
APS | Australian Public Service |
ASA | Australian Shareholders’ Association |
AFSL | Australian financial services licence |
ASIC | Australian Securities and Investments Commission |
ASIC Act | Australian Securities and Investments Commission Act 2001 |
ASX | Australian Securities Exchange |
ATO | Australian Taxation Office |
AUASB | Auditing and Assurance Standards Board |
BAS | Business Activity Statement |
BDO | BDO Group Holdings Limited |
BEPS | Base erosion and profit shifting |
Big Four firms | PwC, Deloitte, EY, KPMG |
CAANZ | Chartered Accountants Australia & New Zealand |
CADB | Companies Auditors Disciplinary Board |
CDPP | Commonwealth Director of Public Prosecutions |
Corporations Act | Corporations Act 2001 |
CPA Australia | Certified Practising Accountant Australia |
CMA | Competition and Markets Authority |
CPSU | Community and Public Sector Union |
Defence | Department of Defence |
EY | Ernest & Young |
F&PA committee | Senate Finance and Public Administration References Committee |
FRC | Financial Reporting Council |
GIR | Governance Institute of Australia |
GRI | Global Reporting Initiative |
HHI | Herfindahl-Hirschman Indices |
IAASB | International Auditing and Assurance Standards Board |
IESBA | International Ethics Standards Board for Accountants |
IIA | Institute of Internal Auditors |
IPA | Institute of Public Accountants |
KPMG | KPMG Australia |
MAAL | Multinational Anti-Avoidance Law |
NOCLAR | Non-Compliance with Laws and Regulations |
NSW | New South Wales |
NT | Northern Territory |
OECD | Organisation for Economic Cooperation and Development |
PAB | Professional Accounting Body |
US PCAOB | United States Public Company Accounting Oversight Board |
PID Act | Public Interest Disclosures Act 2013 (Cth) |
PIEs | Public Interest Entities |
PIF Code | Australian Public Interest Firm Governance Code |
PJC CFS | Parliamentary Joint Committee on Corporations and Financial Services |
PwC | PricewaterhouseCoopers |
PwCIL/PwC Global | PricewaterhouseCoopers International Limited |
Qld | Queensland |
RCA | Registered Company Auditor |
SCoLA | Society of Corporate Law Academics |
SEC | United States Securities and Exchange Commission |
TAA Act | Taxation Administration Act 1953 |
Tas | Tasmania |
the Linklaters report | investigation by Linklaters into the movement of confidential information from PwC Australia to other countries |
TPB | Tax Practitioners Board |
UK | United Kingdom |
UK CMA | United Kingdom Competition and Markets Authority |
UK FRC | United Kingdom Financial Reporting Council |
US | United States of America |
Vic | Victoria |
WA | Western Australia |