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.
Auditor Prohibitions Explained
Auditor independence protects your organisation. Find out why auditors are prohibited from preparing BAS, tax returns and valuations, and when registered professionals are required.
Why Engagement Letters Matter
Engagement letters clearly define the scope, responsibilities, and independence of audit and review engagements, supporting good governance for incorporated associations and not-for-profit organisations.
Why Auditors Must Stay Independent
Auditor independence protects your association and builds trust. Under the APES 110 Code of Ethics, auditors cannot prepare BAS, payroll or bookkeeping for the same organisation they review. Learn why this ethical rule ensures objective, reliable financial statements for community and charity committees.
The Ethical Foundation
Discover how Chartered Accountants uphold independence and trust through the APES 110 Code of Ethics. Learn why professional ethics matter in audits and reviews.