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Impact update: Pitcher Partners Melbourne 2025 Sustainability Review

Key points Pitcher Partners Melbourne has launched its 2025 Sustainability Review tracking its ESG performance Key 2025 achievements include launching our Parents and Carers Network, gender pay gap improvement, and meeting our target for community contributions 2026 priorities focus on improving our emissions tracking, identifying further reduction initiatives, and continuing to deliver programs to foster […]

Unregulated AI: advancements at what cost?

Key points: The global AI race currently prioritises growth over safety, and regulation lags behind Unchecked AI controlling critical infrastructure may pose potentially catastrophic risks There are calls for stronger global regulations – overshadowed by AI’s financial benefits Businesses are increasingly turning to generative AI as a tool to boost productivity, support innovation and leverage […]

Payday Super is here: 3 steps to ready your business

Key points From 1 July 2026, employees must receive their super within seven business days of payday  Businesses should act now to review and update relevant internal processes to ensure compliance  Strong internal controls and test pay cycles help prevent penalties and audit risks before go-live  Superannuation Guarantee is a staple in payroll administration and the biggest shake-up in years is around the […]

A leader’s survival guide to migrating payroll

Key points: Payroll is critical to good governance, sitting at the intersection of compliance, employee trust, and strategy  Migration is strategic, not just technical – Drivers include compliance risks, mergers, poor employee experience, and hidden costs of legacy systems  Success relies on data cleansing, award configuration, rigorous testing, change management, and strong cross-functional leadership  In 2026, payroll is […]

ASIC late lodgement penalty updates: What it means for you

Key points ASIC has updated its enforcement priorities for 2026 – and there is an increase in ASIC action There is a focus on financial misconduct, including significant penalties for any infringement notice Non-lodgement is a strict liability offence ASIC recently announced its recent enforcement priorities – one of which is financial reporting misconduct including […]

Adele Smith

Adele Smith is an Audit and Assurance professional with extensive experience delivering high-quality external audit and assurance services across a wide range of industries. She has advised ASX-listed entities, public companies, large and small proprietary businesses, and not-for-profit organisations.  Adele combines strong technical expertise with broad industry knowledge and a collaborative, proactive approach to understanding […]

Considering impact: Melbourne’s 2024 sustainability report

Key points Pitcher Partners Melbourne has finalised its 2024 Sustainability Report, measuring its ESG performance The report details several achievements for the year across environmental, social and governance pillars   The report was prepared with acknowledgement of the recently enacted AASB sustainability reporting guidelines and in recognition of the role we can play in supporting others […]

Climate and sustainability assurance requirements approved by the AUASB

On 28th January 2025 the Auditing and Assurance Standards Board (AUASB) approved the adoption of international standard ISSA 5000 General Requirements for Sustainability Assurance Engagements in Australia. This standard will apply to sustainability assurance engagements for reporting periods beginning on or after 1 January 2025.  ISSA 5000 was formally launched by the International Auditing and Assurance Standards […]

Mandatory climate reporting is here

Key points Mandatory climate reporting laws now apply to large Australian businesses from January 2025. Reporting includes governance, strategy, risk, and emissions across Scopes 1, 2, and 3. Businesses must prepare systems to avoid greenwashing and meet compliance deadlines. As of 1 January 2025, many large Australian businesses are now required to comply with mandatory […]

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Responses to queries submitted via this form (“Response”) are produced by Pitcher Partners Advisors Proprietary Limited and are prepared for the exclusive use and benefit of those who are invited, and agree, to participate in the CRITICAL POINT NETWORK service. Responses provided, or any part thereof, must not be distributed, copied, used, or relied on by any other person, without our prior written consent. Any information provided is intended to be of a general nature and prepared without taking into account your objectives, circumstances, financial situation or particular needs. Any information provided does not constitute personal advice. If you act on anything contained in a Response without seeking personal advice you do so at your own risk. In providing this information, we are not purporting to act as solicitors or provide legal advice. Any information provided by us is prepared in the ordinary course of our profession and is based on the relevant law and its interpretations by relevant authorities as it stands at the time the information is provided. Any changes or modifications to the law and/or its interpretation after this time could affect the information we provide. It is not possible to guarantee that the tax authorities will not challenge a transaction or to guarantee the outcome of such a challenge if one is raised on the basis of the information we provide. To the maximum extent permitted by law, Pitcher Partners will not be liable for any loss, damage, liability or claim whatsoever suffered or incurred by any person arising directly or indirectly out of the use or reliance on the information contained within a Response. We recommend you seek a formal engagement of our professional services to consider the appropriateness of the information in a Response having regard to your objectives, circumstances, financial situation or needs before proceeding with any financial decisions. Pitcher Partners is an association of independent firms. Pitcher Partners is a member of the global network of Baker Tilly International Limited, the members of which are separate and independent legal entities. Liability limited by a scheme approved under professional standards legislation.
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