Appendix 1Submissions and additional information
1Professor Graeme Samuel AC
1.1 Supplementary to submission 1
2Mr John Ferguson
2.1 Supplementary to submission 2
3Dr Peter Wells
4Dr Sarowar Hossain, Professor Gary S. Monroe
5Dr Sarowar Hossain, Dr Jeff Coulton and Dr Jenny Jing Wang
6Professor Elise Bant
6.1 Supplementary to submission 6
7McKell Institute
8Professor Andrew Sturdy
9The Ethics Centre
10The Institute of Internal Auditors Australia
10.1 Supplementary to submission 10
11Brent Fisse Lawyers
12EY Global Ltd with a supplementary submission from EY Australia
12.1 Supplementary to submission 12
13Dr Kelli Larson, Curtin Law School
14Department of Veterans' Affairs
15Institute of Public Accountants
16Professor Ian Gow, Professor Stuart Kells
17Australian Restructuring Insolvency and Turnaround Association
18CPA Australia
19Financial Reporting Council
20Accounting Professional and Ethical Standards Board
21AUSTRAC
22Governance Institute of Australia
23Dr George Tanewski, Professor Peter Carey
23.1 Supplementary to submission 23
24Society of Corporate Law Academics
24.1 Supplementary to submission 24
25KPMG Australia
26McKinsey & Company
26.1 Supplementary to submission 26
27The Victorian Bar
28Tax Justice Network, Tax Justice Network Australia, Centre for International Corporate Tax Accountability and Research
29Australian Shareholders' Association
30Chartered Accountants Australia and New Zealand
31Associate Professor Corinne Cortese
32Emeritus Professor James Guthrie, Professor John Dumay, Professor Jane Andrew, and Dr Erin Twyford
Emeritus Professor James Guthrie, Professor John Dumay, Professor Jane Andrew, Dr Erin Twyford superseded submission 32
Deloitte response to submission 32
KPMG response to submission 32
Emeritus Professor James Guthrie response to submission 32
EY response to submission 32
PwC Australia response to submission 32
33Emeritus Professor James Guthrie, Professor John Dumay, Dr Erin Twyford, and Associate Professor James Hazelton
Emeritus Professor James Guthrie, Professor John Dumay, Dr Erin Twyford, Associate Professor James Hazelton superseded submission 33
KPMG response to submission 33
Emeritus Professor James Guthrie response to submission 33
EY response to submission 33
PwC Australia response to submission 33
34Centre for Governance & Public Policy, Human Rights Law Centre, Transparency International Australia
35Public Interest Oversight Board
36Australian Taxation Office
37Inspector-General of Taxation and Taxation Ombudsman
38BDO Group Holdings Limited
39Department of Finance
40Deloitte Touche Tohmatsu
41Dr Barbara Voss
42International Ethics Standards Board for Accountants
43PwC
43.1 Supplementary to submission 43
44Professor Mariana Mazzucato & Ms Rosie Collington
45Scyne Advisory
45.1 Supplementary to submission 45
46Tax Practitioners Board
47The Australia Institute
48Community and Public Sector Union
49Australian Securities and Investments Commission (ASIC)
50Department of the Treasury
Professor Gary Monroe response to submission 50
Dr Sarowar Hossain response to submission 50
Professors George Tanewski and Peter Carey response to submission 50
Dr Simon Longstaff AO response to submission 50
Dr Jeff Coulton response to submission 50
McKinsey Australia response to submission 50
Ms Kristin Stubbins response to submission 50
The Institute of Internal Auditors Australia response to submission 50
Deloitte response to submission 50
KPMG response to submission 50
Boston Consulting Group response to submission 50
Professional Standards Council response to submission 50
Accounting Professional & Ethical Standards Board response tosubmission50
Bain & Company response to submission 50
EY Oceania response to submission 50
PwC Australia response to submission 50
51Companies Auditors Disciplinary Board
52Professor Allan Fels AO
53Name Withheld
54Department of Infrastructure, Transport, Regional Development, Communications and the Arts
55Accenture
56Boston Consulting Group
57Department of Health and Aged Care
58Auditing and Assurance Standards Board
59Department of Employment and Workplace Relations
60Department of Home Affairs
61Attorney-General's Department
62Department of Social Services
63Mr Gerald Jaworski
Chartered Accountants Australia & New Zealand response to submission 63
64Aged Care Crisis
StewartBrown response to submission 64
65Mr George Rozvany
66Name Withheld
67Confidential
68Dr Andy Schmulow
69Australian Federal Police
70Department of Agriculture, Fisheries and Forestry
71Department of Education
72Confidential
73Mr Mark Gailey
Certified Practising Accountants Australia response to submission 73
74Name Withheld
75Name Withheld
EY response to submission 75
SGS Australia response to submission 75
Peabody response to submission 75
ALS Global response to submission 75
76Australian Public Service Commission
77Professional Standards Councils
78Bain & Company
79Confidential
80Confidential
81Department of Defence
82Ms Meredith Beattie
82.1 Confidential
83Dr Shann Turnbull PhD
Additional Information
1Correspondence to the committee from EY on Commissioner of Taxation’s case against a former EY partner, received 1 November 2023
2Correspondence from CA ANZ to the committee clarifying the confidentiality of CA ANZ investigations and discussing proposals for a duty to report others’ suspected misconduct, received 7 August 2024
3Correspondence from APESB to CA ANZ on a proposed requirement for a member to report wrongdoing of other members, received 7 August 2024
4Pacioli speech given by Channa Wijesinghe at University of Sydney on 22August 2024, received 13 September 2024
5IESBA Firm Culture and Governance preliminary report, received 26September 2024
Answers to Questions on Notice
1ATO, various answers, answers to written questions on notice from Senator Deborah O'Neill, 17 July 2023 (received 8 September 2023)
2Tax Practitioners Board, answers to written questions on notice from SenatorDeborah O’Neill, 17 July 2023 (received 15 September 2023)
3Department of the Treasury, answers to written questions on notice from Senator Deborah O’Neill, 17 July 2023 (received 10 October 2023)
4Institute of Public Accountants, answers to written questions on notice from Senator Deborah O’Neill, 11 October 2023 (received 31 October 2023)
5Institute of Public Accountants, answers to questions on notice asked at a public hearing from Senator Deborah O'Neill, 6 October 2023 (received 31October 2023)
6CPA Australia, answers to written questions on notice from SenatorDeborahO’Neill, 11 October 2023 (received 30 October 2023).
7CPA Australia, answers to questions on notice asked at a public hearing from Senator Deborah O'Neill, 6 October 2023 (received 30 October 2023).
8CA ANZ, answers to written questions on notice from SenatorDeborahO’Neill 6 October 2023 (received 10 November 2023)
9CA ANZ, answers to written questions on notice from SenatorDeborahO’Neill 11 October 2023 (received 10 November 2023)
10Centre for International Corporate Tax Accountability and Research, CICTAR Report on DPWorld tax, answers to written questions on notice from SenatorBarbara Pocock 21 November 2023 (received 28 November 2023)
11The Australia Institute on Whistleblower protections and various other topics on answers to written questions on notice from Senator Deborah O’Neill,notice 6 October 2023 (received on 14 November 2023)
12ASIC, auditing, answers to questions on notice asked at a public hearing from Senator Deborah O'Neill, 3 November 2023 (received 30 November 2023)
13ASIC, auditing and ASIC staffing, answers to questions on notice asked at a public hearing from Senator Deborah O'Neill, 3 November 2023 (received30November 2023)
14ASIC, auditing and ASIC staffing, answers to questions on notice asked at a public hearing from Senator Deborah O'Neill, 3 November 2023 (received30November 2023)
15ASIC, auditing, answers to questions on notice asked at a public hearing from Senator Deborah O'Neill, 3 November 2023 (received 30 November 2023)
16ASIC, auditing, answers to questions on notice asked at a public hearing from Senator Deborah O'Neill, 3 November 2023 (received 30 November 2023)
17ASIC, auditing, answers to questions on notice asked at a public hearing from Senator Deborah O'Neill, 3 November 2023 (received 30 November 2023)
18ASIC, auditing, answers to questions on notice asked at a public hearing from Senator Deborah O'Neill, 3 November 2023 (received 30 November 2023)
19ASIC, CADB, answers to questions on notice asked at a public hearing from Senator Deborah O'Neill, 3 November 2023 (received 30 November 2023)
20ASIC, auditing, answers to questions on notice asked at a public hearing from Senator Deborah O'Neill, 3 November 2023 (received 30 November 2023)
21ASIC, auditing, answers to questions on notice asked at a public hearing from Senator Deborah O'Neill, 3 November 2023 (received 30 November 2023)
22ASIC, auditing, answers to questions on notice asked at a public hearing from Senator Deborah O'Neill, 3 November 2023 (received 30 November 2023)
23ASIC, auditing, answers to questions on notice asked at a public hearing from Senator Deborah O'Neill, 3 November 2023 (received 30 November 2023)
24McKell Institute, fiduciary law, answers to questions on notice asked at a public hearing from Senator Barbara Pocock, 20 November 2023 (received 1December 2023)
25McKell Institute, Intangibles, answers to questions on notice asked at a public hearing from Senator Deborah O'Neill, 20 November 2023 (received 1December 2023)
26McKell Institute, Department of Treasury submission, answers to questions on notice asked at a public hearing from Senator Deborah O'Neill on 20November 2023 (received 1 December 2023)
27Governance Institute of Australia, Whistleblower protections and various other topics, answers to questions on notice asked at a public hearing from Senator Deborah O’Neill, 6 October 2023 (received on 15 December 2023)
28Australian Shareholders Association, Digital financial reporting standards and various other topics, answers to questions on notice asked at a public hearing from Senator Deborah O'Neill, 6 October 2023 (received 20 December 2023)
29The Institute of Internal Auditors, Big four internal auditing, answers to questions on notice asked at a public hearing from Senator Deborah O'Neill, 20 November 2023 (received 18 January 2024).
30Dr Sarowar Hossain, 2020 Interim and Final Reports on the regulation of auditing in Australia, answers to questions on notice asked at a public hearing from Senator Deborah O'Neill, 20 November 2023 (received 19 January 2024)
31Community and Public Sector Union, Response to the Thondey Review, answers to questions on notice asked at a public hearing from SenatorPaulScarr, 21 November 2023 (received 19 January 2024)
32Community and Public Sector Union, Advisory and Audit Structural Split in Big Four, answers to questions on notice asked at a public hearing from Senator Paul Scarr, 21 November 2023 (received 19 January 2024)
33Community and Public Sector Union, Banning versus Separation in Audit Services, answers to questions on notice asked at a public hearing from Senator Paul Scarr, 21 November 2023 (received 19 January 2024)
34Community and Public Sector Union, Global Cap on IT, answers to questions on notice asked at a public hearing from Senator Barbara Pocock, 21November 2023 (received 19 January 2024)
35Community and Public Sector Union, APS Senior Leadership KPIs, answers to questions on notice asked at a public hearing from Senator Barbara Pocock, 21 November 2023 (received 19 January 2024)
36Community and Public Sector Union, Government Contracts, answers to questions on notice asked at a public hearing from Senator Deborah O'Neill, 21 November 2023 (received 19 January 2024)
37Community and Public Sector Union, answers to written questions on notice from Senator Deborah O’Neill, 7 December 2023 (received 19 January 2024)
38Dr Sarowar Hossain, Dr ZE Switkowski AO Review of PwC, answers to questions on notice asked at a public hearing from Senator Deborah O'Neill, 20 November 2023 (received 19 January 2024)
39Professor Gary Monroe, Dr ZE Switkowski AO Review of PwC, answers to questions on notice asked at a public hearing from Senator Deborah O'Neill, 20 November 2023 (received 19 January 2024)
40Professor Gary Monroe, Treasury submission, answers to questions on notice asked at a public hearing from Senator Deborah O'Neill, 20 November 2023 (received 19 January 2024)
41Professor Gary Monroe, 2020 Interim and Final Reports on the regulation of auditing in Australia, answers to questions on notice asked at a public hearing from Senator Deborah O'Neill, 20 November 2023 (received 19 January 2024)
42Tax Justice Network Australia and CICTAR, Conflicts of interest in major accounting firms and various other topics, answers to questions on notice asked at a public hearing from Senators Deborah O'Neill and Barbara Pocock, 21 November 2023 (received 30 January 2024)
43ATO, Barton Office arrangements between Colliers Ventia and ATO, answers to written questions on notice from Senator Deborah O’Neill, 3November2023 (received 4 December 2023)
44ATO, Barton Office conflicts of interest, answers to written questions on notice from Senator Deborah O’Neill, 3 November 2023 (received 4December2023)
45ATO, Barton Office lease process, answers to written questions on notice from Senator Deborah O’Neill, 3 November 2023 (received 4 December 2023)
46Department of Finance, Property services coordinated procurement arrangements, answers to written questions on notice from SenatorDeborahO’Neill, 3 November 2023 (received 4 December 2023)
47Department of Finance, Conflicts of interest disclosure requirements, answers to written questions on notice from Senator Deborah O’Neill, 3November2023 (received 4 December 2023)
48Department of Finance, ATO and PSCP, answers to written questions on notice from Senator Deborah O’Neill, 3 November 2023 (received 4December2023)
49Department of Finance, Colliers and PSCP, answers to written questions on notice from Senator Deborah O’Neill, 3 November 2023 (received 4December2023)
50Department of Finance, Colliers and PSPs, answers to written questions on notice from Senator Deborah O’Neill, 3 November 2023 (received 4December2023)
51Department of Finance, Colliers and Ventia, answers to written questions on notice from Senator Deborah O’Neill, 3 November 2023 (received 4December2023)
52Department of Finance, Colliers, Ventia and the ATO, answers to written questions on notice from Senator Deborah O’Neill, 3 November 2023 (received 4 December 2023)
53Department of Finance, PSCP and conflicts of interest, answers to written questions on notice from Senator Deborah O’Neill, 3 November 2023 (received 4 December 2023)
54Department of Finance, Barton Office conflicts of interest, answers to written questions on notice from Senator Deborah O’Neill, 3 November 2023 (received 4 December 2023)
55Department of Finance, Colliers and the Department of Agriculture, Fishing and Forestry, answers to written questions on notice from SenatorDeborahO’Neill, 3 November 2023 (received 4 December 2023)
56Department of Finance, Colliers and the Department of Agriculture, Fishing and Forestry, answers to written questions on notice from SenatorDeborahO’Neill, 3 November 2023 (received 4 December 2023)
57Department of Finance, Colliers and the Department of Agriculture, Fishing and Forestry, answers to written questions on notice from SenatorDeborahO’Neill, 3 November 2023 (received 4 December 2023)
58Department of Finance, Colliers and Deloitte, answers to written questions on notice from Senator Deborah O’Neill, 3 November 2023 (received 4December2023)
59Department of Finance, Deloitte, answers to written questions on notice from Senator Deborah O’Neill, 3 November 2023 (received 4 December 2023)
60ASIC, CADB, answers to questions on notice asked at a public hearing from Senator Deborah O'Neill, 3 November 2023 (received 21 December 2023)
61CADB, ASIC, answers to questions on notice asked at a public hearing from Senator Deborah O'Neill, 3 November 2023 (received 29 November 2023)
62CPA Australia, Investigating Case Managers and various other topics, answers to questions on notice asked at a public hearing from SenatorDeborah O'Neill, 1 March 2024 (received 22 March 2024)
63Professional Standards Councils, Systems intentionality and various other topics, answers to questions on notice asked at a public hearing from SenatorDeborah O'Neill, 1 March 2024 (received 22 March 2024)
64Accounting Professional and Ethical Standards Board, ethical standards, answers to questions on notice asked at a public hearing from SenatorPaulScarr, 1 March 2024 (received 22 March 2024)
65Accounting Professional and Ethical Standards Board, Professional Services Firm, answers to questions on notice asked at a public hearing from SenatorPaul Scarr, 1 March 2024 (received 22 March 2024)
66Accounting Professional and Ethical Standards Board, remuneration disclosures, answers to questions on notice asked at a public hearing from Senator Paul Scarr, 1 March 2024 (received 22 March 2024)
67Accounting Professional and Ethical Standards Board, responses to Big Four recommendations, answers to questions on notice asked at a public hearing from Senator Deborah O'Neill, 1 March 2024 (received 22 March 2024)
68Accounting Professional and Ethical Standards Board, 'fit and proper person', answers to questions on notice asked at a public hearing from SenatorDeborah O'Neill, 1 March 2024 (received 22 March 2024)
69Accounting Professional and Ethical Standards Board, ethical standards on fraud, answers to questions on notice asked at a public hearing from SenatorDeborah O'Neill, 1 March 2024 (received 22 March 2024)
70Accounting Professional and Ethical Standards Board, KPMG and Paladin, answers to questions on notice asked at a public hearing from SenatorDeborah O'Neill, 1 March 2024 (received 22 March 2024)
71Auditing and Assurance Standards Board, The Institute of Internal Auditors, answers to questions on notice asked at a public hearing from SenatorDeborah O'Neill, 22 February 2024 (received 25 March 2024)
72Auditing and Assurance Standards Board, Consulting, answers to questions on notice asked at a public hearing from Senator Deborah O'Neill, 22February 2024 (received 25 March 2024)
73Auditing and Assurance Standards Board, Auditor independence, answers to questions on notice asked at a public hearing from Senator Deborah O'Neill, 22 February 2024 (received 25 March 2024)
74Financial Reporting Council, Consulting and ASIC, answers to questions on notice asked at a public hearing from Senator Deborah O'Neill, 22February2024 (received 25 March 2024)
75ACCC, Previous ACCC merger reviews, answers to questions on notice asked at a public hearing from Senator Deborah O'Neill, 1 March 2024 (received 27March 2024)
76ACCC, Correspondence from market participants to the ACCC, answers to questions on notice asked at a public hearing from Senator Deborah O'Neill, 1March 2024 (received 27 March 2024)
77ACCC, Various, answers to questions on notice asked at a public hearing from Senator Deborah O'Neill, 1 March 2024 (received 27 March 2024)
78ACCC, Overseas Inquiries, answers to questions on notice asked at a public hearing from Senator Deborah O'Neill, 1 March 2024 (received 27 March 2024)
79ACCC, ACCC use of contracts or consultants, answers to questions on notice asked at a public hearing from Senator Deborah O'Neill, 1 March 2024 (received 27 March 2024)
80Boston Consulting Group, Various, answers to questions on notice asked at a public hearing from Senator Deborah O'Neill, 5 March 2024 (received 26March 2024)
81Institute of Internal Auditors Australia, Various, answers to questions on notice asked at a public hearing from Senator Deborah O'Neill, 22February2024 (received 26 March 2024)
82McKinsey, Various, answers to questions on notice asked at a public hearing from Senators Deborah O'Neill and Barbara Pocock, 5 March 2024 (received 26 March 2024)
83Mr Doug Niven, ASIC, answers to questions on notice asked at a public hearing from Senator Deborah O'Neill, 22 February 2024 (received 26 March 2024) with attachment of a letter of response from ASIC (received 8April2024).
84Mr Doug Niven, CADB, answers to questions on notice asked at a public hearing from Senator Deborah O'Neill, 22 February 2024 (received 26March2024) with attachment of a letter of response from ASIC (received 8April 2024).
85Ms Kristin Stubbins, Various, answers to questions on notice asked at a public hearing from Senator Deborah O'Neill, 5 March 2024 (received 26 March 2024)
86Chartered Accountants ANZ, Various, answers to questions on notice asked at a public hearing from Senators Deborah O'Neill, Barbara Pocock, SenatorsLouise Pratt and Paul Scarr, 5 March 2024 (received 26 March 2024)
87Accenture, Various, answers to questions on notice asked at a public hearing from Senators Deborah O'Neill, Barbara Pocock and Paul Scarr, 5 March 2024 (received 27 March 2024)
88PwC Australia, PwC International and PwC Australia, answers to written questions on notice from Senator Deborah O'Neill, 27 March 2024 (received 10April 2024)
89PwC International, PwC International and PwC Australia, answers to written questions on notice from Senator Deborah O'Neill, 27 March 2024 (received 10April 2024)
90ATO, Colliers involvement with Barton office, answers to written questions on notice from Senator Deborah O’Neill, 23 April 2024 (received 13 May 2024)
91ATO, Processes involved with releasing ATO responses, answers to questions on notice asked at a public hearing from Mr Alex Hawke MP, 22 April 2024 (received 13 May 2024)
92ATO, Rover model, answers to questions on notice asked at a public hearing from Senator Deborah O’Neill, 22 April 2024 (received 13 May 2024)
93ATO, ASIC compliance model, answers to questions on notice asked at a public hearing from Senator Deborah O’Neill, 22 April 2024 (received 13May2024)
94ATO, ATO concerns, answers to questions on notice asked at a public hearing from Senator Barbara Pocock, 22 April 2024 (received 13 May 2024)
95ATO, Data sharing under the TASA Act, answers to questions on notice asked at a public hearing from Mr Alex Hawke MP, 22 April 2024 (received 13May2024)
96Attorney-General’s Department, Details of submissions regarding whistleblowing authority, answers to questions on notice asked at a public hearing from Senator Deborah O’Neill, 22 April 2024 (received 17 May 2024)
97Attorney-General’s Department, Whistleblower protection authority, answers to questions on notice asked at a public hearing from Senator Paul Scarr, 22April 2024 (received 17 May 2024)
98Attorney-General’s Department, Whistleblower protections for contractors, answers to questions on notice asked at a public hearing from SenatorBarbaraPocock, 22 April 2024 (received 17 May 2024)
99Attorney-General’s Department, Notifications to department of breach of contracts, answers to questions on notice asked at a public hearing from MrAlex Hawke MP, 22 April 2024 (received 17 May 2024)
100Attorney-General’s Department, Professional accreditation for consultants, answers to questions on notice asked at a public hearing from SenatorDeborah O’Neill, 22 April 2024 (received 17 May 2024)
101Attorney-General’s Department, International best practices, answers to questions on notice asked at a public hearing from Senator Deborah O’Neill, 22 April 2024 (received 17 May 2024)
102Attorney-General’s Department, PIDs made by contractors, answers to questions on notice asked at a public hearing from Senator Deborah O’Neill, 22 April 2024 (received 20 May 2024)
103Colliers, Commercial arrangements with DOMA, answers to questions on notice asked at a public hearing from Senator Deborah O’Neill, 22 April 2024 (received 20 May 2024)
104Colliers, ATO delegate for arrangements with DOMA, answers to questions on notice asked at a public hearing from Senator Deborah O’Neill, 22April2024 (received 20 May 2024)
105Colliers, DOMA Group evaluation process, answers to questions on notice asked at a public hearing from Senator Deborah O’Neill, 22 April 2024 (received 20 May 2024)
106Colliers, Colliers role in helping DOMA purchase Department of Finance building, answers to questions on notice asked at a public hearing from Senator Deborah O’Neill, 22 April 2024 (received 20 May 2024)
107Colliers, Financial risk, answers to questions on notice asked at a public hearing from Senator Deborah O’Neill, 22 April 2024 (received 20 May 2024)
108Colliers, Colliers and Ventia government property services, answers to questions on notice asked at a public hearing from Senator Deborah O’Neill, 22 April 2024 (received 20 May 2024)
109Colliers, ATO building lease, answers to questions on notice asked at a public hearing from Senator Deborah O’Neill, 22 April 2024 (received 20 May 2024)
110Colliers, ATO building contract, answers to questions on notice asked at a public hearing from Senator Deborah O’Neill, 22 April 2024 (received 20May2024)
111Colliers, Charter Hall building purchase, answers to questions on notice asked at a public hearing from Senator Deborah O’Neill, 22 April 2024 (received 20 May 2024)
112Colliers, Government department conflicts of interest, answers to questions on notice asked at a public hearing from Senator Deborah O’Neill, 22April2024 (received 20 May 2024)
113Ventia, Cost of public engagement, answers to questions on notice asked at a public hearing from Senator Deborah O’Neill, 22 April 2024 (received 20May2024)
114Ventia, Business arrangements with Colliers, answers to questions on notice asked at a public hearing from Senator Deborah O’Neill, 22 April 2024 (received 20 May 2024)
115Financial Reporting Council UK, Board requirements for retired practitioners, answers to questions on notice asked at a public hearing from SenatorBarbaraPocock, 22 April 2024 (received 20 May 2024)
116Financial Reporting Council UK, Linklaters PwC Global report request, answers to questions on notice asked at a public hearing from SenatorDeborah O’Neill, 22 April 2024 (received 20 May 2024)
117Financial Reporting Council UK, Reports on operational separation implementation progress, answers to questions on notice asked at a public hearing from Senator Paul Scarr, 22 April 2024 (received 20 May 2024)
118ATO, Committee recommendations, answers to written questions on notice from Senator Deborah O’Neill, 23 April 2024 (received 28 May 2024)
119ATO, Recommendation for addressing blanket claims, answers to questions on notice asked a public hearing from Mr Alex Hawke MP, 22 April 2024 (received 28 May 2024)
120IESBA, Role and governance of IESBA, answers to questions on notice asked at a public hearing from Senator Deborah O’Neill, 8 May 2024 (received 29May 2024)
121IESBA, Firm culture and governance, answers to questions on notice asked at a public hearing from Senator Deborah O’Neill, 8 May 2024 (received 29May2024)
122IESBA, Government response to crisis, answers to questions on notice asked at a public hearing from Senator Deborah O’Neill, 8 May 2024 (received 29May 2024)
123IESBA, Renumeration of INEDs, answers to questions on notice asked at a public hearing from Senator Deborah O’Neill, 8 May 2024 (received 29May2024)
124IESBA, Type of ethics, answers to questions on notice asked at a public hearing from Senator Barbara Pocock, 8 May 2024 (received 29 May 2024)
125Department of the Treasury, answers to questions on notice asked at a public hearing from Ms Zaneta Mascarenhas MP, 22 April 2024 (received 29May2024)
126Bain Australia, various, answers to question on notice asked at a public hearing by Senator Deborah O’Neill, 22 April 2024 (received 20 May 2024)
127Institute of Public Accountants, various, answers to questions on notice taken at a public hearing from Senators Deborah O’Neill and Barbara Pocock, 8May2024 (received 31 May 2024)
128Department of Finance, Barton purchase, answers to questions on notice asked at a public hearing from Senator Deborah O’Neill, 22 April 2024 (received 5 June 2024)
129Department of Finance, Review timeline, answers to questions on notice asked at a public hearing from Mr Alex Hawke MP, 22 April 2024 (received 5June 2024)
130Department of Finance, PwC and Finance, answers to questions on notice asked at a public hearing from Senator Deborah O’Neill, 22 April 2024 (received 5 June 2024)
131Department of Finance, Defence and Finance, answers to questions on notice asked at a public hearing from Senator Barbara Pocock, 22 April 2024 (received 5 June 2024)
132Department of Finance, Notifications of sanctions, answers to questions on notice asked at a public hearing from Senator Deborah O’Neill, 22 April 2024 (received 5 June 2024)
133Department of Finance, Deloitte and Finance, answers to questions on notice asked at a public hearing from Senator Deborah O’Neill, 22 April 2024 (received 5 June 2024)
134Department of Finance, DOMA and Finance, answers to questions on notice asked at a public hearing from Senator Deborah O’Neill, 22 April 2024 (received 5 June 2024)
135Department of Finance, PwC and procurement, answers to questions on notice asked at a public hearing from Senator Deborah O’Neill, 22 April 2024 (received 5 June 2024)
136Department of Finance, Deloitte and conflicts of interest, answers to questions on notice asked at a public hearing from Senator Deborah O’Neill, 22April2024 (received 5 June 2024)
137Department of Finance, Conflict of interest framework, answers to questions on notice asked at a public hearing from Senator Deborah O’Neill, 22April2024 (received 5 June 2024)
138Department of Finance, Largest contract termination, answers to questions on notice asked at a public hearing from Senator Barbara Pocock, 22 April 2024 (received 6 June 2024)
139Department of Finance, Finance awareness of sanctions, answers to questions on notice asked at a public hearing from Senator Deborah O’Neill, 22April2024 (received 6 June 2024)
140ATO, Foreign Investment Review Board approval process, answers to questions on notice asked at a public hearing from Senator Deborah O’Neill, 22 April 2024 (received 24 June 2024)
141PwC Australia, Compensation received by PwC Australia’s CEO, answers to written questions on notice from Senator Deborah O'Neill, 13 June 2024 (received 1 July 2024)
142Treasury, FIRB Process, answers to written questions on notice from SenatorDeborah O’Neill, 5 June 2024 (received 24 June 2024)
143Sayers Group, Mathias Cormann and Sayers Group, answers to written questions on notice from Senator Deborah O’Neill, 20 June 2024 (received 3July 2024)
144PwC, Various, answers to written questions on notice from SenatorDeborahO'Neill, 19 July 2024 (received 29 July 2024)
145ATO, Meetings with Mr Luke Sayers, answers to written questions on notice from Senator Barbara Pocock, 4 July 2024 (received 1 August 2024)
146ASIC, ASIC audit inspections, answers to written questions on notice from Senator Deborah O'Neill, 3 July 2024 (received 17 July 2024)
147APESB – ASIC Recommendations, answers to written questions on notice from Senator Deborah O'Neill, 20 June 2024 (received 19 July 2024)
148APESB – Authorised Audit Companies, answers to written questions on notice from Senator Deborah O'Neill, 20 June 2024 (received 19 July 2024)
149APESB – ASIC Regulation of Auditing, answers to written questions on notice from Senator Deborah O'Neill, 20 June 2024 (received 19 July 2024)
150APESB – Fraud in Audit, answers to written questions on notice from SenatorDeborah O'Neill, 20 June 2024 (received 19 July 2024)
151APESB – Self-Regulatory, answers to written questions on notice from SenatorDeborah O'Neill, 20 June 2024 (received 19 July 2024)
152APESB – Regulatory Capture, answers to written questions on notice from Senator Deborah O'Neill, 20 June 2024 (received 19 July 2024)
153APESB – Fraud and Whistleblowing for Auditors, answers to written questions on notice from Senator Deborah O'Neill, 20 June 2024 (received 19July 2024)
154APESB – Whistleblower Protections for Auditors, answers to written questions on notice from Senator Deborah O'Neill, 20 June 2024 (received 19July 2024)
155Mr Tom Seymour, Terms of reference, answers to questions on notice asked at a public hearing from Senator Deborah O'Neill, 2 August 2024 (received 16August 2024)
156Mr Tom Seymour, Dr Switkowski report, answers to questions on notice asked at a public hearing from Senator Deborah O'Neill, 2 August 2024 (received 16 August 2024)
157PwC, Mr Burrowes’ services agreement, answers to questions on notice asked at a public hearing from Senator Paul Scarr, 2 August 2024 (received 20August 2024)
158PwC, Mr Burrowes’ term as CEO of PwC Australia, answers to questions on notice asked at a public hearing from Senator Paul Scarr, 2 August 2024 (received 20 August 2024)
159PwC, Correspondence between PwC International and PwC Australia, answers to questions on notice asked at a public hearing from SenatorPaulScarr, 2 August 2024 (received 20 August 2024)
160PwC, Communicating Mr Burrowes’ remuneration to PwC Australia Partners, answers to questions on notice asked at a public hearing from Senator Deborah O’Neill, 2 August 2024 (received 20 August 2024)
161PwC, Escalation of information to PwC Global, answers to questions on notice asked at a public hearing from Senator Deborah O’Neill, 2 August 2024 (received 20 August 2024)
162PwC, UK Financial Council request of the Linklaters Report, answers to questions on notice asked at a public hearing from Senator Deborah O’Neill, 2August 2024 (received 20 August 2024)
163PwC, Reporting individuals to regulators, answers to questions on notice asked at a public hearing from Senator Deborah O’Neill, 2 August 2024 (received 20 August 2024)
164PwC, Terms of any settlement regarding Mr Fuller, answers to questions on notice asked at a public hearing from Senator Deborah O’Neill, 2 August 2024 (received 20 August 2024)
165PwC, Documentation recording Luke Sayer’s meeting with the ATO on 29August 2016, answers to questions on notice asked at a public hearing from Senator Deborah O’Neill, 2 August 2024 (received 20 August 2024)
166PwC, Former partners seeking legal support from PwC, answers to questions on notice asked at a public hearing from Senator Deborah O’Neill and MrAlex Hawke MP, 2 August 2024 (received 20 August 2024)
167PwC, Payment to other individuals in the firm from PwC International from 2019, answers to questions on notice asked at a public hearing from SenatorDeborah O’Neill, 2 August 2024 (received 20 August 2024)
168PwC, Number of members on the PwC Governance Board at the time of MrBurrowes’ appointment as CEO of PwC Australia, answers to questions on notice asked at a public hearing from Senator Deborah O’Neill, 2August2024 (received 20 August 2024)
169PwC, Global Board meeting where the TPB matter was discussed, answers to questions on notice asked at a public hearing from Senator Deborah O’Neill, 2August 2024 (received 20 August 2024)
170PwC, Reporting of Global Board meetings to the Governance Board in Australia, answers to questions on notice asked at a public hearing from Senator Deborah O’Neill, 2 August 2024 (received 20 August 2024)
171PwC, Who Mr Morris worked with in providing assistance on preparing the statement of facts, answers to questions on notice asked at a public hearing from Senator Deborah O’Neill, 2 August 2024 (received 20 August 2024)
172PwC, Mr Morris’ communication to Tax Partners about the TPB matter, answers to questions on notice asked at a public hearing from SenatorDeborah O’Neill, 2 August 2024 (received 20 August 2024)
173PwC, Mr Morris’ receipt of the ‘How did all the MAAL stuff turn out’ email, answers to questions on notice asked at a public hearing from SenatorDeborah O’Neill, 2 August 2024 (received 20 August 2024)
174PwC, Chart showing PwC Global staff entering and leaving Australia since 15February 2023, answers to written questions on notice from SenatorDeborah O’Neill, 19 September 2024 (received 3 October 2024)
175PwC, Reason for PwC's change in external legal firm from King & Wood Mallesons to Allens, answers to written questions on notice from SenatorDeborah O’Neill, 24 September 2024 (received 3 October 2024)
176Ms Meredith Beattie, Reason for PwC's change in external legal firm from King & Wood Mallesons to Allens, answers to written questions on notice from Senator Deborah O’Neill, 24 September 2024 (received 4 October 2024)
177Dr Ziggy Switkowski AO, Lack of analysis of firm’s relationship with PwC Global in PwC review and response to Professor Graeme Samuel’s comments, answers to written questions on notice from Senator Barbara Pocock, 2October 2024 (received 9 October 2024)
178PwC, Date Mr Burrowes' service agreement was signed, answers to written questions on notice from Senator Deborah O’Neill, 8 October 2024 (received 9October 2024)
179PwC, Mr Burrowes' bonuses pursuant to clause 8 of services agreement, answers to written questions on notice from Senator Deborah O’Neill, 8October 2024 (received 9 October 2024)
180Mr Tom Seymour, Mr Seymour's comments on Mr Neil Fuller and recommendations for structural changes in PwC Australia, answers to written questions on notice from Senator Barbara Pocock, 2 October 2024 (received 14October 2024)
181Mr Luke Sayers, various answers, answers to written questions on notice from Senator Barbara Pocock, 2 October 2024 (received 15 October 2024)
182PwC International, various answers, answers to written questions on notice from Senator Barbara Pocock, 2 October 2024 (received 16 October 2024)
183Law Council of Australia, various answers, answers to written questions on notice asked on 8 October 2024 and questions on notice asked at a public hearing on 20 September 2024 from Senator Deborah O’Neill (received 22October 2024)
184Tax Practitioners Board, Evidence provided by Mr Seymour regarding PwC, answers to written questions on notice from Senator Barbara Pocock, 2October 2024 (received 23 October 2024)
185PwC, various answers, answers to written questions on notice from SenatorBarbara Pocock, 2 October 2024 (received 15 October 2024)
186PwC, various answers, answers to written questions on notice from SenatorBarbara Pocock, 2 October 2024 (received 15 October 2024)
187PwC, Supervised remediation correspondence, answers to questions on notice asked at a public hearing from Senator Paul Scarr, 2 August 2024 (received 27September 2024)
188PwC, Supervised remediation correspondence between PwC International and PwC Australia, answers to questions on notice asked at a public hearing from Senator Paul Scarr, 2 August 2024 (received 29 October 2024)
189PwC, PwC MDP protocol for legal services and tax as legal triage escalation framework, answers to written questions on notice from SenatorBarbaraPocock, 2 October 2024 (received 15 October 2024)
190PwC, Ms Beattie’s file notes on conversation with Mr Sayers following his conversation with Mr Hirschorn, answers to written questions on notice from Senator Deborah O’Neill, 9 October 2024 (received 21 October 2024)
191PwC, Mr Burrowes’ services agreement, answers to questions on notice asked at a public hearing from Senator Paul Scarr, 2 August 2024 (received 27September 2024)
192Department of the Treasury, Corporations Act breaches, answers to questions on notice asked at a public hearing from Senator Louise Pratt, 22 April 2024 (received 1 November 2024)
193Ms Meredith Beattie, Materials provided by PwC Australia lawyers to MsBeattie, answers to questions on notice asked at a public hearing on 20September 2024 from Senator Deborah O’Neill (received 23 October 2024)
194Ms Meredith Beattie, various answers, answers to written questions on notice from Senator Barbara Pocock, 2 October 2024 (received 23 October 2024)
195Ms Meredith Beattie, various answers, answers to written questions on notice from Senator Deborah O'Neill, 8 October 2024 (received 23 October 2024)
196PwC, Email attaching Mr Burrowes’ Amended Employment Agreement, answers to written questions on notice from Senator Deborah O’Neill, 9October 2024 (received 21 October 2024)
Correspondence
1KPMG, response to evidence provided at a public hearing by CPSU on 21November 2023 (received 22 November 2023)
2Max Douglass, letter of correction in regard to evidence provided at a public hearing on 20 November 2023 (received 1 December 2023)
3StewartBrown, response to evidence provided at a public hearing by MrJasonWard on 21 November 2023 (received 14 December 2023)
4CA ANZ, letter to the Parliamentary Joint Committee on Corporations and Financial Services and Senate Standing Committees on Finance and Public Administration regarding Mr Peter John Collins' resignation (received 27February 2024)
5Mr Michael O’Neill, CEO and Secretary of the Tax Practitioners Board, clarification of evidence provided at a public hearing on 29 February 2024 (received 4 March 2024)
6Accenture, letter of correction in regard to evidence provided at a public hearing on 5 March 2024 (received 7 March 2024)
7The Institute of Internal Auditors Australia, letter of correction in regard to evidence provided at a public hearing on 22 February 2024 (received 25March 2024)
8Mr Simon Grant FCA, letter of correction in regard to evidence provided at a public hearing on 5 March 2024 (received 26 March 2024)
9ASIC correction to evidence from 3 November 2023 and response to MrNiven's answers to questions on notice number 83 (received 8 April 2024)
10Professor Andy Schmulow letter of correction in regard to evidence provided at a public hearing on 8 May 2024 (received 9 May 2024)
11Mr Jeremy Hischhorn letter of correction in regard to evidence provided at a public hearing on 22 April 2024 (received 21 May 2024)
12Mr Luke Sayers, letter of correction in regard to evidence provided at a public hearing on 2 August 2024 (received 16 August 2024)
Media Releases
1Public hearings on 3 November 2023
2Statement by the committee on the use of AI in submissions
3Public hearings on 20 and 21 November 2023
4Public hearing on 22 February 2024
5Public hearings on 29 February and 1 March 2024
6Public hearing on 5 March 2023
7Public hearing on 2 August 2024 and responsibility of witnesses
Tabled Documents
1ASIC Media Release, '198MR Former auditor of Big Un Limited convicted for failing to comply with auditing standards', 1 August 2022. Tabled by ASIC at a public hearing on 03 November 2023.
2ASIC Media release '22-240MR Grant Thornton and auditor charged over 2018 audit of iSignthis', 1 September 2023. Tabled by ASIC at a public hearing on 03 November 2023.
3ASIC Audit inspection report: 1 July 2019 to 30 June 2020, Report 677, December 2020. Tabled by ASIC at a public hearing on 03 November 2023.
4ASIC Audit inspection report: 1 July 2020 to 30 June 2021, Report 709, November 2021. Tabled by ASIC at a public hearing on 03 November 2023.
5ASIC Audit inspection report: 1 July 2021 to 30 June 2022, Report 743, October2022. Tabled by ASIC at a public hearing on 03 November 2023.
6ASIC Root cause analysis: Audit firm thematic review, Report 739, October2022. Tabled by ASIC at a public hearing on 03 November 2023.
7ASIC Annual financial reporting and audit surveillance report 2022-23, Report 774, October 2023. Tabled by ASIC at a public hearing on 3November2023.
8Chartered Accountants Australia New Zealand, CPA Australia and Institute of Public Accountants, Auditing Competency Standard for Registered Company Auditors, August 2015. Tabled by ASIC at a public hearing on 3November 2023.
9ASIC Regulatory Guide 180: Auditor registration, June 2016. Tabled by ASIC at a public hearing on 03 November 2023.
10CADB Opening Statement, 03 November 2023. Tabled by the CADB at a public hearing on 03 November 2023.
11PwC open letter from CEO Kevin Burrowes, 26 September 2023. Tabled by Senator Deborah O'Neill at a public hearing on 20 November 2023.
12Dr Sarowar Hossain Opening Statement, 20 November 2023. Tabled by DrSarowar Hossain at a public hearing on 20 November 2023.
13The Institute of Internal Auditors Opening Statement, 20 November 2023. Tabled by The Institute of Internal Auditors at a public hearing on 20November 2023.
14The Institute on Internal Auditors Summary of TPP20-08 and Audit Factsheets, 20 November 2023. Tabled by The Institute on Internal Auditors at a public hearing on 20 November 2023.
15Mr Ian Bartley, 28 February 2024. Tabled by Senator Barbara Pocock at a public hearing on 29 February 2024.
16Australian Taxation Office Opening Statement, 22 April 2024. Tabled by the Australian Taxation Office at a public hearing on 22 April 2024.
17Australian Financial Review, 'PwC fallout threatens big four partner model', 6May 2024. Tabled by Senator Deborah O'Neill at a public hearing on 8May2024.
18Australian Financial Review, 'PwC claiming legal privilege – that’s a bit Rich', 20 July 2023. Tabled by Senator Deborah O'Neill at a public hearing on 2August 2024.
19Australian Financial Review, 'PwC has a ‘perception’ problem over tax leak: CEO', 9 March 2023. Tabled by Senator Deborah O'Neill at a public hearing on 2 August 2024.