Our reporting

Accountants are key stakeholders in the reporting process, with CPAs having the skills and expertise to provide leadership in this space. As such, CPA Australia follows several standards, principles and guidelines above and beyond those required of it in its reporting to provide best practice examples to others. The key frameworks it reports under are as follows:


As a leading advocate of sound corporate governance, it is a member of the Australian Stock Exchange Corporate Governance Council (ASXCGC) that 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 and as part of our commitment to preserving stakeholder confidence, as such we have chosen to early adopt the third edition of the principles and recommendations.


CPA Australia’s financial 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 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>)

An integrated report is defined as a 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.

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 (financial, manufactured, intellectual, human, natural, social and relationship) feeds into strategy, business management and reporting.

Since 2013, we have produced an integrated report using the IIRC <IR> framework and containing our financial and non-financial performance metrics. More details on the IIRC and the framework can be found at the IIRC.

CPA Australia is a member of the <IR> Business Network established by the IIRC 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.

*Correction: Since publishing our 2018 Integrated Report the following correction has been made: Page 25 – Value by Country. The score for 2018 in the printed report is 5.83, this is an error and the actual score is 5.63, this has been amended in the online version.

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.


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.

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). 

CPA Australia has recently lodged our WGEA 2019-20 report (PDF) with the Workplace Gender Equality Agency. To comment on the report, email [email protected].