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A new guidance paper helps directors understand financial reporting obligations

Chartered Accountants Australia and New Zealand (CA ANZ) and the Association of Chartered Certified Accountants (ACCA) have launched a joint publication Directors Responsibilities for Financial Reporting: What You Need To Know, designed to help directors avoid the pitfalls of financial reporting.

Highlights include examples of questions that directors should ask to management and to external auditors to comply with their financial reporting responsibility, as well as the explanation that the real strength of directors’ compliance with such duty is how well they can discharge it in specific circumstances.

CA ANZ’s general manager policy Liz Stamford said the report is particularly useful for directors working across the Asia-Pacific and Europe.

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