Home' Annual Report : Annual Report 2015 Contents We value your feedback on this report and
any enquiries about our policies or practices.
For more information, contact
CPA Australia chief executive,
Alex Malley, at email@example.com
This annual report covers the activities
of CPA Australia Ltd (CPA Australia)
and its controlled entities and is
inclusive of operations in Australia,
Asia, Europe, New Zealand and
the Pacific for the calendar year
1 January to 31 December 2015.
Our last report covered the calendar
year to 31 December 2014 and was
published in April 2015.
This report has been prepared in
accordance with the fundamental
concepts, guiding principles and
content elements of the International
Integrated Reporting Council’s
(IIRC) Integrated Reporting
CPA Australia is committed to
playing an important role in driving
the uptake of <IR> as it provides
a more complete picture as to how
a business creates value.
We believe that integrated reporting
represents an important opportunity
for our members to play a pivotal
role in ensuring that integrated
thinking on the capitals described
in the <IR> framework (financial,
manufactured, intellectual, human,
natural, social and relationship) feed
into strategy, business management
and reporting. Our chief executive
Alex Malley is a member of the IIRC,
driving CPA Australia’s commitment
to integrated reporting. More details
on the IIRC and the framework can
be found at www.theiirc.org
CPA Australia is a member of the
<IR> Business Network established
by the IIRC. This network is for
organisations committed to integrated
reporting, integrated thinking and
driving innovation at the forefront of
this evolution in corporate reporting.
Our commitment to broader
corporate reporting extends to
ensuring our report stands up to
assurance. We believe assurance is
fundamental to the credibility of our
report and to providing a complete
and transparent picture of the ways in
which we create value, both now and
into the future.
This report is structured to provide
readers with a comprehensive picture
of how CPA Australia has created
value through our business model
and how we intend to do so for the
short, medium and long-term*. It is
based on the material issues identified
through our materiality determination
process (page 7).
This structure also reflects our
strategic goals, including key initiatives
and related activities for 2015, and our
expectations for 2016 and beyond.
The principal audience for this report
is our members, but the information
will also be of value to other
stakeholders (page 7).
The financial section at the end of
this report is a general purpose
financial report that has been prepared
in accordance with the Accounting
Standards, Interpretations and other
authoritative pronouncements of
the Australian Accounting Standards
Board (AASB) and the Corporations
Accounting Standards include
Australian equivalents to International
Financial Reporting Standards (A-IFRS).
Compliance with A-IFRS ensures
that financial statements and notes
of the Consolidated Entity comply
with International Financial Reporting
We are also reporting in accordance
with the ‘Core’ requirements of the
Global Reporting Initiative (GRI) G4
Sustainability Reporting Guidelines.
Our disclosures under the GRI G4
Guidelines have been independently
assured by Deloitte Touche Tohmatsu.
Please see page 105 for the
independent limited assurance
statement. For more information
about the GRI and the G4 Guidelines
please visit www.globalreporting.org
There have been no significant
changes from previous reporting
periods in scope, boundary or
measurement methods of our
financial or non-financial performance.
There are no material exclusions
from this report. There have been
no significant changes to our size or
ownership from previous reporting
periods. The only significant change
to our structure has been the
establishment of the wholly-owned
subsidiary, CPA Australia Advice
(page 39). Our 2016 report will cover
more information on CPA Australia
Advice as it becomes operational.
CPA Australia’s Board regularly
reviews the information contained in
this report through regular integrated
reports prepared by management
and has oversight of key milestones
in development, with sign off on the
report contents via the Audit and
Risk Committee. It is the Board’s
opinion that this report is presented in
accordance with the <IR> framework.
This report is available online at
selected sections are made available
through our language websites.
* Short-term impact is likely to occur in the next one to two years,
medium-term within two to five years and long-term in five years or more.
CPA AUSTRALIA 2015 INTEGRATED REPORT
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