External Reporting for Not-for-profit Private Sector entities

Dialogue Series – External Reporting for Not-for-profit Private Sector entities: Challenges and Opportunities

The AASB, jointly with CPA Australia and CA ANZ, will hold its fourth AASB Dialogue Series on Wednesday, 14 September 2022 (12:00 PM-1:00 PM AEST)

Presentation from the Keynote Speaker is available here.

 Keynote Speaker

Professor David Gilchrist, University of Western Australia

Professor David Gilchrist is a chartered accountant and holds a PhD in economic history from the University of Notre Dame Australia. He is currently professor of accounting and convenor of the Centre for Public Value at the University of Western Australia where he is also chief investigator and convenor of the Australian Non-profit Accounting Standards Project. David is a member of the Australian Accounting Standards Board Academic Advisory Panel and a country member of the Practitioner Advisory Group for the International Financial Reporting for Nonprofit Organisations (IFR4NPO) program which is developing international accounting standards and guidance for the sector globally.Previously, he held the role of Assistant Auditor General in Western Australia, was a member of the ACNC Advisory Board and has taught accounting and finance at the London School of Economics and Portsmouth University in the UK as well as at Curtin University, Notre Dame Australia and Edith Cowan University in Australia.

He was Foundation Director of the Curtin Not-for-profit Initiative for five years, is currently a Visiting Professor and Research Chief Investigator in NFP Studies at the NFPO Research Centre, Hebei GEO University, Peoples’ Republic of China; a Visiting Fellow in the Department of Accounting, Airlangga University, Indonesia; and Visiting Professor at Queensland University of Technology. David has undertaken significant long-term research related to sustainability. He has written over 100 industry reports, including reports focused on NDIS sustainability for disability service providers and published many articles related to this area including the NDIS White Paper “Six Years and Counting: The Australian Disability System and the NDIS” and various green papers on that subject.
He has written, edited or contributed to ten books. David was appointed a Fellow of the Western Australian Parliament in 2021.

Panel Discussion


Associate Professor Ralph Kober, Monash University

Ralph Kober is an Associate Professor of Management Accounting at Monash University. Ralph previously worked at The University of Auckland (3 years) and The University of Western Australia (14 years), where he completed his PhD. Ralph’s research focuses predominately on management control systems (MCS) and the not-for-profit (NFP) sector. Ralph’s recent publications have focused on how MCS can helped charities navigate the COVID-19 crisis, how charities used accounting information for decision making during the COVID-19 crisis, and the impact of founders on MCS. Ralph’s research on the impact of COVID-19 on charities has been recognised with a 2021 Chartered Institute of Management Accountants (CIMA) Research Excellence Award. Ralph's research has been published in a variety of accounting, education and psychology journals including, Management Accounting Research, Accounting Auditing & Accountability Journal, Accounting & Business Research, Financial Accountability & Management, Education + Training, Studies in Higher Education, and Journal of Intellectual Disability Research. Ralph is currently Associate Editor of Accounting & Finance and on the editorial boards of Qualitative Research in Accounting & Management and Pacific Accounting Review. Ralph’s teaching has been recognised with a Dean’s Award for Teaching Excellence and the 2020 Chartered Institute of Management Accountants (CIMA) Global Gold Teaching Excellence Award.

Ralph has also been actively involved with both academic and professional associations, having previously held various positions of responsibility across numerous associations, including being Vice President of the New Zealand Branch of CPA Australia, Cahir of the Qualitative Research Special Interest Group of AFAANZ, Treasurer of the Victorian Branch of the Australasian Society for Intellectual Disability, Co-chair of the Special Interest Research Group on Quality of Life for the International Association for the Scientific Study of Intellectual Disability, and a Director of the International Society for Quality of Life Studies. Ralph is currently a member of the Academic Advisory Board to the Australian Accounting Standards Board (AASB), a councillor on the Victorian branch of CPA Australia, also the current Examiner of the CPA Australia module Strategic Management Accounting.

Panel Discussants

Mel Yates, Australian Charities and Not-for-profits Commission

Mel leads the collection of reporting from charities with a focus on reducing unnecessary regulatory obligations and ensures the ACNC has sound corporate governance arrangements.

Mel started his career with ACNC in April 2016.

Prior to this, Mel worked at the Australian Taxation Office for over a decade across compliance, internal policy and assurance as well as operational financial management and government tax management roles. After graduating from university, Mel travelled and worked in England in a Social Services finance role. He began his career at a large professional services firm and has worked for the Victorian Government in a finance role. Mel is currently ACNC liaison to the Public Sector & Not-For-Profit Committee of CPA Australia (Victorian Division).

Ben Murray, Office of the Registrar of Indigenous Corporations

Ben is a Technical Advisor to the Office of the Registrar of Indigenous Corporations providing advice on financial reporting and assurance. Ben has extensive public sector experience in Indigenous affairs and Indigenous corporate governance across public policy and corporate support roles. He has a particular interest in the accessibility of accounting to Indigenous peoples. He is a member of CAANZ and CPA Australia and a lawyer of the Supreme Court of the ACT.

Ellie Norris, Charles Darwin University

Ellie Norris is a PhD candidate with the Asia-Pacific College of Business and Law and the College of Indigenous Futures, Education and the Arts at Charles Darwin University. She is a qualified accountant (CPA, CGMA), and has degrees in International Relations and Economics from Stanford University and the University of Oxford. Ellie’s career spanned more than 13 years’ experience in finance management and accounting, principally within the not-for-profit sector, including the role of Finance Manager for a large Aboriginal Corporation in Alice Springs. Her research interests include impact measurement, reporting and governance for social enterprise and not-for-profits.


Isabelle Lefevre, Deloitte

Isabelle has been at Deloitte for 34 years, the last 21 years as an external audit Partner. She has a commercial and pragmatic approach to issue resolution and has served a variety of clients ranging from multinationals, Private clients and Not for Profit, a sector she has a passion for. She leads our Not-for-Profit Audit Group nationally, keeping our clients abreast of regulatory updates and industry trends and leads the audit of some of Deloitte’s iconic clients. She has served on Not-for-Profit Boards for the last 20 years, including the French Australian Chamber of Commerce, Carey Baptist Grammar School as Chair of the Finance and Audit Committee for 9 years and is a current member of the Deloitte Foundation Board. Isabelle is a Chartered Accountant and a Registered Company Auditor.


Subscribe for updates Subscribe