Australian Government
Australian Accounting Standards Board
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| FRC broad strategic direction for the AASB |
| External Complaints Handling Procedure |
Every six months, AASB is required to prepare a response to the Senate Continuing Order for Indexed List of Agency Files (known as the 'Harradine Report').
The order requires that the indexed list of files is published to the internet, so it is accessible to the public and can assist with Freedom of Information requests.
From 1 July 2015, the revised Senate Order requires that only contracts formed through grants, sales of goods/services by an entity, disposals by an entity, and other financial arrangements (non-procurement contracts) be included in the internet listing. Procurement contracts are not to be included in the internet listing. Reports on procurement contracts will be generated by the Department of Finance and published on AusTender (www.tenders.gov.au) and can be accessed by the Senate Order button.
The Australian Accounting Standards Board is subject to the Senate Order and a listing has been published for the 1 July 2023 - 30 June 2024 period.
In the course of official duties, officials of the AASB received the following gifts and/or benefits where the value exceeds $A100 (excluding GST).
These Statements form part of the governance arrangements for the AASB. The Statement of Expectations outlines the Government’s expectations about the role and responsibilities of the AASB, its relationship with the Government, issues of transparency and accountability and operational matters. The Statement of Intent responds to the Government’s Statement of Expectations for the AASB.
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| Statement of Expectations |
| Statement of Intent |
The Public Interest Disclosure Act 2013 (PID Act) applies to Australian Government agencies, Commonwealth companies, public authorities and Commonwealth contracted service providers.
The PID Act is a mechanism for AASB/AUASB (together, ‘the Offices’) current and former staff, contactors and board members to safely report any conduct engaged in by an agency, public official or contracted service provider that involves illegal conduct, corruption, maladministration, abuse of public trust, wastage of public money, unreasonable danger to health and safety, danger to the environment, or abuse of position or grounds for disciplinary action.