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.
Why Questioning Financial Statements Matters
Infographics don’t replace judgment — good governance comes from discussion and questioning.
What We Actually Do in a Review
Learn what accountants actually do in a financial review, how it differs from an audit, and why reviews suit many incorporated associations.
Why Committee Minutes Matter
Learn why clear committee minutes are essential for incorporated associations in Queensland. Find out the legal requirements, common mistakes, and how good minutes make your audit or review faster and easier.
Changing Your Association’s Year End in Queensland
Thinking about changing your association’s year end in Queensland? Here’s a plain-English guide to the process, Form 8, approvals and common pitfalls.
Audit Reporting Levels for Incorporated Associations (QLD Guide)
Understand reporting levels for incorporated associations, including audit and review thresholds, and what your organisation is required to do.
Common Errors
Learn the most common financial reporting errors in incorporated associations and how to avoid them. A practical Queensland guide for committees, treasurers, and not-for-profits.
Why Auditors Must Stay Independent
A practical guide to auditor independence for incorporated associations in Queensland. Learn the rules, risks, and why independence is essential for audits.
Understanding Reviews and Audits
Not sure if your group needs a review or an audit? This short guide explains both in simple terms for Queensland community organisations and P&Cs.
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.