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CPA Australia
CPA Australia ("Certified Practising Accountant") is a professional accounting body in Australia, originally founded as the "Incorporated Institute of Accountants" in 1886. As of 31 December 2020, it has 168,736 members in 150 countries and regions. CPA Australia currently has 19 staffed offices across Australia, China, Hong Kong, Malaysia, Singapore, Indonesia, Vietnam, New Zealand and the UK. History The current form of CPA Australia dates from 1952, when the Commonwealth Institute and Federal Institute merged to create the Australian Society of Accountants. In July 1990 the name changed to the Australian Society of Certified Practising Accountants, and in April 2000, the name became CPA Australia. The main predecessor bodies of the Society, with year of formation, were: *Incorporated Institute of Accountants, 1886 *Federal Institute of Accountants, 1894 *Association of Accountants of Australia, 1910 *Australasian Institute of Cost Accountants, 1920 2017 CEO controversy The C ...
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Communist Party Of Australia
The Communist Party of Australia (CPA), known as the Australian Communist Party (ACP) from 1944 to 1951, was an Australian communist party founded in 1920. The party existed until roughly 1991, with its membership and influence having been in a steady decline since its peak in 1945. Like most communist parties in the West, the party was heavily involved in the labour movement and the trade unions. Its membership, popularity and influence grew significantly during most of the interwar period before reaching its climax in 1945, where the party achieved a membership of slightly above 22,000 members. At its peak it was the largest communist party in the Anglophone countries on a population basis, and held industrial strength greater than the parties of "India, Latin America, and most of Western Europe". Although the party did not achieve a federal MP, Fred Paterson was elected to the Parliament of Queensland (for Bowen) at the 1944 state election. He won re-election in 1 ...
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Australian National Audit Office
The Australian National Audit Office (ANAO) is the supreme audit institution of Australia, functioning as the national auditor for the Parliament of Australia and Government of Australia. It reports directly to the Australian Parliament via the Speaker of the House of Representatives and the President of the Senate. Administratively, the ANAO is located in the Prime Minister and Cabinet portfolio. The current Auditor-General for Australia is Dr Caralee McLiesh PSM, who was appointed in August 2024 to commence in November 2024. McLiesh's appointment follows the resignation of the fifteenth Auditor-General Grant Hehir in February 2024. Role The Australian National Audit Office is a specialist public sector agency that supports the Auditor-General of Australia, who is an independent officer of the Parliament of Australia. The main functions and powers of the Auditor-General under the include auditing financial statements of Commonwealth agencies, authorities, companies and ...
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Business Organisations Based In Australia
Business is the practice of making one's living or making money by producing or buying and selling products (such as goods and services). It is also "any activity or enterprise entered into for profit." A business entity is not necessarily separate from the owner and the creditors can hold the owner liable for debts the business has acquired except for limited liability company. The taxation system for businesses is different from that of the corporates. A business structure does not allow for corporate tax rates. The proprietor is personally taxed on all income from the business. A distinction is made in law and public offices between the term business and a company (such as a corporation or cooperative). Colloquially, the terms are used interchangeably. Corporations are distinct from sole proprietors and partnerships. Corporations are separate and unique legal entities from their shareholders; as such they provide limited liability for their owners and members. Corpora ...
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Professional Associations Based In Australia
A professional is a member of a profession or any person who works in a specified professional activity. The term also describes the standards of education and training that prepare members of the profession with the particular knowledge and skills necessary to perform their specific role within that profession. In addition, most professionals are subject to strict codes of conduct, enshrining rigorous ethical and moral obligations. Professional standards of practice and ethics for a particular field are typically agreed upon and maintained through widely recognized professional associations, such as the IEEE. Some definitions of "professional" limit this term to those professions that serve some important aspect of public interest and the general good of society.Sullivan, William M. (2nd ed. 2005). ''Work and Integrity: The Crisis and Promise of Professionalism in America''. Jossey Bass.Gardner, Howard and Shulman, Lee S., The Professions in America Today: Crucial but Fragile. Da ...
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Finance In Australia
Finance refers to monetary resources and to the study and discipline of money, currency, assets and liabilities. As a subject of study, is a field of Business Administration wich study the planning, organizing, leading, and controlling of an organization's resources to achieve its goals. Based on the scope of financial activities in financial systems, the discipline can be divided into personal, corporate, and public finance. In these financial systems, assets are bought, sold, or traded as financial instruments, such as currencies, loans, bonds, shares, stocks, options, futures, etc. Assets can also be banked, invested, and insured to maximize value and minimize loss. In practice, risks are always present in any financial action and entities. Due to its wide scope, a broad range of subfields exists within finance. Asset-, money-, risk- and investment management aim to maximize value and minimize volatility. Financial analysis assesses the viability, stability, and prof ...
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Accounting In Australia
Accounting, also known as accountancy, is the process of recording and processing information about economic entities, such as businesses and corporations. Accounting measures the results of an organization's economic activities and conveys this information to a variety of stakeholders, including investors, creditors, management, and regulators. Practitioners of accounting are known as accountants. The terms "accounting" and "financial reporting" are often used interchangeably. Accounting can be divided into several fields including financial accounting, management accounting, tax accounting and cost accounting. Financial accounting focuses on the reporting of an organization's financial information, including the preparation of financial statements, to the external users of the information, such as investors, regulators and suppliers. Management accounting focuses on the measurement, analysis and reporting of information for internal use by management to enhance business ope ...
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International Federation Of Accountants
The International Federation of Accountants (IFAC) is the global organization for the accountancy profession. Founded in 1977, IFAC has 180 members and associates in 135 jurisdictions, representing more than 3 million accountants in public practice, education, government service, industry, and commerce. The organization supports the development, adoption, and implementation of international standards for accounting education, ethics, and the public sector as well as audit and assurance. It supports four independent standard-setting boards, which establish international standards on ethics Ethics is the philosophy, philosophical study of Morality, moral phenomena. Also called moral philosophy, it investigates Normativity, normative questions about what people ought to do or which behavior is morally right. Its main branches inclu ..., auditing and assurance, accounting education, and public sector accounting. It also issues guidance to professional accountants in small and ...
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International Qualification Examination
The International Qualification Examination (IQEX) is an examination sat by certain non-U.S. qualified accountants seeking the Certified Public Accountant designation in the United States. The examination is set by the American Institute of Certified Public Accountants (AICPA) and administered by the National Association of State Boards of Accountancy (NASBA). Eligibility In principle the following members of the following overseas bodies are eligible via Mutual_recognition_agreement, Mutual Recognition Agreements (MRAs *CPA Australia *Chartered Accountants Australia and New Zealand, Chartered Accountants Australia and New Zealand (CAANZ) *CPA_Canada, CPA Canada (CPAC) *Hong_Kong_Institute_of_Certified_Public_Accountants, Hong Kong Institute of Certified Public Accountants (HKICPA) *Chartered_Accountants_Ireland, Chartered Accountants Ireland (CAI) *Instituto Mexicano de Contadores Publicos (IMCP) *Institute_of_Chartered_Accountants_of_Scotland, Institute of Chartered Accountants o ...
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Chartered Accountants Australia And New Zealand
Chartered Accountants Australia and New Zealand (CA ANZ) is a professional accounting body, with over 138,204 members in Australia, New Zealand and overseas. CA ANZ focuses on the education and lifelong learning of members, and engage in advocacy and thought leadership in areas of public interest that impact the economy and domestic and international markets. In November 2013 the majority of members from the Institute of Chartered Accountants Australia and the New Zealand Institute of Chartered Accountants voted yes on a proposal to create Chartered Accountants Australia and New Zealand. The New Zealand Parliament passed the third and final reading of the Accounting Infrastructure Reform Bill (AIRB) on 30 October 2014. The Royal Charter and By-laws for Chartered Accountants Australia and New Zealand were approved and signed by Peter Cosgrove, Governor-General of Australia on 26 November 2014. The legal structure of Chartered Accountants Australia and New Zealand, was formall ...
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Sydney Morning Herald
''The Sydney Morning Herald'' (''SMH'') is a daily tabloid newspaper published in Sydney, Australia, and owned by Nine Entertainment. Founded in 1831 as the ''Sydney Herald'', the ''Herald'' is the oldest continuously published newspaper in Australia and claims to be the most widely read masthead in the country. It is considered a newspaper of record for Australia. The newspaper is published in compact print form from Monday to Saturday as ''The Sydney Morning Herald'' and on Sunday as its sister newspaper, '' The Sun-Herald'' and digitally as an online site and app, seven days a week. The print edition of ''The Sydney Morning Herald'' is available for purchase from many retail outlets throughout the Sydney metropolitan area, most parts of regional New South Wales, the Australian Capital Territory and South East Queensland. Overview ''The Sydney Morning Herald'' publishes a variety of supplements, including the magazines ''Good Weekend'' (included in the Saturday editi ...
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Angus Houston
Air chief marshal (Australia), Air Chief Marshal Sir Allan Grant "Angus" Houston, (born 9 June 1947) is a retired senior officer of the Royal Australian Air Force. He served as Chief of Air Force (Australia), Chief of Air Force from 20 June 2001 and then as the Chief of the Defence Force (Australia), Chief of the Defence Force from 4 July 2005. He retired from the military on 3 July 2011. Since then Houston has been appointed to a number of positions, including chairman of Airservices Australia. In March 2014 he was appointed to head the Joint Agency Coordination Centre during the search for Malaysia Airlines Flight 370, and in the Australia Day Honours of 2015, he was knighted for this service. Early life Houston was born on 9 June 1947 in Ayrshire, Scotland and educated at Strathallan School in Forgandenny, Perthshire. He emigrated to Australia in 1968 to work as a Jackaroo (trainee), jackaroo on a sheep and wheat farm near the town of Mukinbudin, Western Australia, Mukinbu ...
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