Our reporting

Key frameworks

We follow several standards, principles and guidelines in our reporting that go above and beyond those required of us, in order to provide best practice examples to others.

The key frameworks guiding our reporting are as follows:

Quick links

• Governance
• Financial
• Integrated reports
• Director remuneration
• Sustainability
• Gender equality workplace profile

Governance

As a leading advocate of sound corporate governance, CPA Australia is a member of the Australian Stock Exchange Corporate Governance Council (ASXCGC). The ASXCGC developed the Corporate Governance Principles and Recommendations (CGPR). As an unlisted company limited by guarantee, CPA Australia is not required to report against the CGPR.

However, CPA Australia uses the CGPR as a guide to best practice as part of our commitment to preserving stakeholder confidence. As such, we have chosen to adopt the fourth edition of the principles and recommendations.

Financial

CPA Australia’s financial report is a general-purpose financial report. It has been prepared in accordance with the Accounting Standards, Interpretations and other authoritative pronouncements of the Australian Accounting Standards Board and the Corporations Act 2001 (Cth).

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 Standards (IFRS).

Integrated reporting (<IR>)

Integrated reporting provides concise communication about how an organisation’s strategy, governance, performance and prospects lead to the creation of value over the short, medium and long term. Having previously used the annual report format, since 2013 we have produced an integrated report each year using the Value Reporting Foundation’s (VRF) <IR> framework and containing our financial and non-financial performance metrics. More details on the VRF and the <IR> framework can be found at the VRF.

We believe integrated reporting represents an important opportunity for our members to play a pivotal role in ensuring that integrated thinking on the capitals described under the <IR> framework feeds into strategy, business management and reporting. The capitals described under the <IR> framework are financial, manufactured, intellectual, human, natural, social and relationship.

CPA Australia is a member of the <IR> Business Network established by the VRF. It is for organisations committed to the adoption of integrated reporting and who are embracing integrated thinking and driving innovation in reporting to be at the forefront of this evolution in corporate reporting.

View 2023 Integrated Report

Integrated reports

Annual reports

Director remuneration

Remuneration of directors and other key management personnel is available in the audited statements that form part of the 2018 Integrated Report (PDF). This includes the remuneration paid to each director of CPA Australia Ltd and its subsidiaries CPA Australia Advice Pty Ltd, CPA Australia (M) Sdn. Bhd. and CPA Australia (Shanghai) Co., Ltd.

Sustainability

CPA Australia has a long history of sustainability reporting, having produced a sustainability report utilising the Global Reporting Initiative (GRI) guidelines since 2007. Our 2007 report was not published or audited. From 2008 to 2010 we produced separate sustainability reports that were published and assured.

In 2011 as part of our commitment to integrated reporting we combined our annual and sustainability reports into one publication for the first time. This was a significant step forward as it presented for the first time a holistic view of CPA Australia’s performance, its challenges, opportunities and future directions.

Our 2018 report is an integrated report that is also prepared in accordance with the "core" requirements of the GRI Sustainability Reporting Standards. For more information about the GRI and the Standards visit the GRI.

Gender equality workplace profile

Workplace Gender Equality Agency (WGEA) is an Australian Government statutory agency that is responsible for administering the Workplace Gender Equality Act 2012 (the Act). As part of the requirements for the Act, CPA Australia is required to report annually on our workplace profile (previously reported under the Equal Opportunity for Women Agency). 

To comment on the report, email [email protected].