It’s vital to be across changes in accounting when amendments are made by the International Ethics Standards Board for Accountants (IESBA).

Learn more about these amendments - which are ready for global adoption - and how they may apply to you.

The episode covers areas such as:

• Reporting standards
• Sustainability reporting
• Assurance
• Ethics
• Independence
• Value chains

Tune in to understand how these changes affect your practice and ensure that you’re equipped to uphold ethical standards and keep public trust in the profession.

Host: Patrick Viljoen, sustainability leader, CPA Australia

Guest: Mark Babington, a member of the International Ethics Standards Board for Accountants (IESBA) and an executive director of regulatory standards at the Financial Reporting Council (FRC).

You can find more on IESBA and the financial reporting council at their websites.

Additionally, head online for further information on AASB S2 and ISSA 5000.

You can find a CPA at our custom portal on the CPA Australia website.

Would you like to listen to more With Interest episodes?

Head to CPA Australia’s YouTube channel.

CPA Australia publishes four podcasts, providing commentary and thought leadership across business, finance, and accounting:

• With Interest
• INTHEBLACK
• INTHEBLACK Out Loud
• Excel Tips

Search for them in your podcast platform.

Email the podcast team at podcasts@cpaaustralia.com.au

As technology and artificial intelligence grow in sophistication, dynamic pricing is increasingly being considered as part of a pricing strategy. What are the benefits and potential pitfalls that businesses should be aware of?

In this episode, you’ll learn how dynamic pricing has evolved into sophisticated real-time pricing powered by algorithms and data analytics.

Discover the critical balance between profitability and maintaining customer trust, with insights on avoiding common pitfalls like unfair surprise pricing and discriminatory practices.

Explore the importance of transparency in pricing strategies and understand why businesses need strong governance mechanisms when implementing AI-driven pricing systems.

Find out how companies can effectively implement dynamic pricing while staying within ethical boundaries and why human oversight is crucial.

• Host: Garreth Hanley, podcast producer, CPA Australia
• Guest: Jeannie Marie Paterson, Professor of Law and Director of the Centre for AI and Digital Ethics at the University of Melbourne

You can learn more about Jeannie's work at the University of Melbourne.

Would you like to listen to more INTHEBLACK episodes? Head to CPA Australia’s YouTube channel.

And you can find a CPA at our custom portal on the CPA Australia website.

CPA Australia publishes four podcasts, providing commentary and thought leadership across business, finance and accounting:

• With Interest
• INTHEBLACK
• INTHEBLACK Out Loud
• Excel Tips

Search for them in your podcast platform.

Email the podcast team at podcasts@cpaaustralia.com.au

Ethics are a cornerstone of the accounting profession.

In this episode, an ethical intelligence specialist explores the challenges accountants and finance professionals face in relation to ethics.

Gain practical advice on how you can avoid common ethics pitfalls and how to develop and apply ethical intelligence to ensure compliance with the APES 110 code.

Dive into real-world examples of how accountants have violated key principles – integrity, objectivity, competence, confidentiality and professional behaviour – and learn how to avoid these scenarios.

Listen now for an expert ethics guide.

• Host: Belinda Zohrab-McConnell, regulations and standards lead, CPA Australia
• Guest: Brendan O’Connell FCPA, an expert in corporate governance, ethics, and accounting with experience in academia and industry. He is a member of the Ethics and Governance Centre of Excellence at CPA Australia and has conducted extensive research and provided consulting services to both government agencies and corporations.

For more guidance on APES 110 Code of Ethics for Professional Accountants (including Independence Standards) head to the APESB website.

Would you like to listen to more INTHEBLACK episodes? Head to CPA Australia’s YouTube channel.

CPA Australia publishes four podcasts, providing commentary and thought leadership across business, finance, and accounting:

• With Interest
• INTHEBLACK
• INTHEBLACK Out Loud
• Excel Tips

Search for them in your podcast platform.

Email the podcast team at podcasts@cpaaustralia.com.au