J O’Connor Pty Ltd blog provides practical guidance on audits, reviews, governance, and financial reporting issues commonly faced by incorporated associations and community organisations.
The Debit Cards Nobody Told You About: A New Treasurer's Guide
Just discovered your not-for-profit has debit cards — and no receipts? What a new treasurer should do first, plus the special rules for Queensland P&Cs.
Access to Records, Confidentiality and the Privacy Act — Why Trust Matters in Auditing
Learn why auditors and independent reviewers require access to committee minutes and financial records, how the Privacy Act 1988 protects your information, and why Chartered Accountants treat confidentiality as a professional obligation.
What Is My Financial Year End?
What is your financial year-end? Learn how financial years work in Australia for individuals, companies, charities and incorporated associations.
The 5% Rule and Materiality
What is materiality in auditing and does a “5% rule” really exist? Learn how auditors use professional judgement to assess material misstatements, governance risks and financial reporting issues.
Internal Controls and Gift Cards
Learn why internal controls matter for ACNC charities using gift cards for emergency relief, including a sample gift card policy, fraud prevention tips, governance obligations and practical financial controls for not-for-profit organisations.