Going Concern Disclosures

Dialogue Series – Going Concern Disclosures

The AASB and AUASB, jointly with CPA Australia and CA ANZ will hold a Dialogue Series on Wednesday, 10 May 2023 (4:00 PM-5:30 PM AEST).

Please register via this link.

Keynote Speakers

Brad Potter

Brad is an Associate Professor and Head of the Department of Accounting in the Faculty of Business and Economics at The University of Melbourne. Throughout much of his career, Brad’s research has focused on accounting standard-setting and financial reporting issues. He is passionate about the need for a robust financial reporting environment underpinned by high-quality accounting standards derived from sound theory and concepts. He is also committed to providing a sound evidence base for more informed decisions relating to the management and reporting of the broader environmental and social implications of company activities. As evidence of the broader relevance of his research, Brad has achieved sustained success in attracting external funds from an array of bodies to support his work.

He is a versatile and innovative teacher and has been involved in designing and delivering accounting coursework to undergraduate and postgraduate students at all levels. He also has extensive experience in developing and delivering Executive Education courses in Australia and Internationally.

More broadly, he has deep and enduring relationships with organisations and professionals in the private and public sectors and an extensive network nationally and internationally

Rebecca Mattocks

Rebecca is an Assistant Manager at the AUASB. She has recently submitted her PhD thesis for examination at Monash University. Her three-paper thesis investigates how financial statement users react to Key Audit Matters (KAMs) and the reporting of going concern issues in the auditor’s report. Prior to this, Rebecca completed an honours degree at Monash University, where she researched whether the length of the cooling-off period impacts audit quality. Her research has since been published in Auditing: A Journal of Practice & Theory. She also has experience in the higher education sector, teaching auditing and assurance at both the undergraduate and postgraduate levels.


Panel Discussion


Amir Ghandar

Amir Ghandar is Chartered Accountants ANZ's Reporting and Assurance Leader. After starting his career in a country accounting firm in Northern New South Wales, Amir trained at top-tier professional services firms including EY in Australia and London gaining extensive experience in reporting, assurance and regulation. In his role, Amir engages with Chartered Accountants and stakeholders to help shape the profession's vision on key policy decisions, represent the profession in major forums and reimagine how reporting and auditing can deliver on society's evolving needs.

Previously, as Deputy Director, Public Policy & Regulation at the International Federation of Accountants (IFAC), Amir drove the public policy and advocacy strategy for the global profession on issues including reporting, assurance, and governance. He grew the profession's influence and networks at the top level of international policy-making, collaborating with the G20 and Organisation for Economic Co-operation and Development (OECD) to carve out the profession's role in improving transparency, tackling corruption and building public trust.

Panel Discussants

Anne Waters

As a Deputy Technical Director at the AUASB, Anne is responsible for the planning, research, development and delivery of Australian Auditing Standards forming part of the AUASB’s strategy and corporate plan. Anne’s primary areas of focus have been on Australian Auditing Standards and related guidance applicable to audits and reviews of historical financial information, with her current area of focus being audit quality, auditor reporting and going concern. Anne also works closely with the Financial Reporting Council to identify and implement initiatives designed to enhance Audit Quality in Australia.

Before joining the AUASB Anne was a senior manager at KPMG where she began her career as an auditor before moving to the Department of Professional Practice. There, Anne was a member of the Audit Quality team responsible for overseeing the implementation of assurance methodologies and technologies, designing and delivering technical and professional training and providing technical advice to engagement teams.

Anne is a fellow of the Chartered Accountants Australia and New Zealand.

Toby Langley

Toby Langley is an Executive General Manager - Customer & Strategic Finance at Xero. Listed on the ASX and domiciled in New Zealand, Xero is a global cloud-based accounting and small business platform. Toby has nearly two decades’ experience within the fields of accounting, equity research and investor relations. Prior to his current role, Toby was Head of Australian Financials Research at Bank of America. He has also held a number of other senior equity research roles in the UK and in Australia, covering the insurance, diversified financials and banking sectors.

Toby has contributed to a range of accounting working groups with the IASB and AASB and has been a speaker at various industry events on effective investor communication and financial reporting. Toby is a Fellow of the Institute of Chartered Accountants England and Wales and a CFA Charterholder.

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