Blog

Guides

• Merits Review: Preparing the Financial Decision File

  Preparing a merits review? Check the statutory right, organise the financial evidence and explain why the decision must be affirmed, varied or replaced.

• Public Interest Disclosure: The Agency Legal File

  Received an allegation about public spending? Assess the public interest disclosure pathway, protect records and separate evidence from conclusions.

• APES 310: Accounting Members and Client Monies

  Taking authority over client funds? Check APES 310 application, payment instructions, separate records and the distinct role of the client-monies auditor.

• Purchase Card Controls for Public Entities

  Reviewing public purchase card use? Check issue authority, permitted spending, receipts, independent acquittal and the response to unresolved transactions.

• In-House Counsel: Role and Professional Duties

  As in-house counsel, who is your client and what authority do you hold? Separate legal duties, business input and the financial evidence behind advice.

• APES 305: Agreeing Terms of Engagement

  Set accounting instructions clearly under APES 305, from service scope and responsibilities to recurring work, confidentiality and outsourced services.

• Legal Spend Management: Budgets and Invoice Checks

  Reconcile legal spend management records across matters, from approved work and unbilled costs to checked invoices, payments and a defensible forecast.

• Disciplinary Proceedings: A Solicitor’s Response

  Facing disciplinary proceedings? Identify the regulator and allegations, preserve source records and prepare a response distinct from civil liability.

• Appropriation Acts: Check the Payment Authority

  Can the proposed payment use this appropriation? Read the Appropriation Act, purpose and available amount alongside separate spending authority.

• Information Barriers: Confidential Matter Controls

  Can an information barrier protect confidential matter data? Check whether it is permitted, separate access and test the controls before relying on it.

• Act of Grace Payments: Circumstances and Loss

  Assessing an act of grace payment? Separate the discretionary pathway from legal liability and build a source-linked record of circumstances and loss.

• CPA Best Practice Program and CA ANZ Reviews

  Selected for a CPA quality review? Prepare for the Best Practice Program, distinguish CA ANZ reviews and organise records and corrective evidence.

• APES 330: Duties in Insolvency Appointments

  Before accepting an insolvency appointment, assess APES 330 responsibilities for independence, conduct, fees, expenses and dealings with property.

• Financial Delegations: Authority and Approval

  Who can approve this public expenditure? Financial delegations establish authority through the instrument, office holder, limits and decision conditions.

• CDDA Scheme: Defective Administration and Loss

  Was financial loss caused by defective administration? A CDDA Scheme assessment connects the agency’s conduct, causal evidence, offsets and decision.

• APES 210: Audit and Assurance Responsibilities

  An audit label does not settle the engagement. Use APES 210 to identify assurance responsibilities, independence and the standards that govern the work.

• APES 350: Duties on Due Diligence Committees

  Before a due diligence committee sign-off, use APES 350 to align your accounting role, agreed responsibilities, supporting work and permitted report.

• Law Firm Merger: Clients, Conflicts and Records

  Planning a law firm merger? Check client authority, conflicts, practising arrangements and the transfer of money and source records before combining work.

• Outside Counsel Guidelines: Instructions and Controls

  Set outside counsel guidelines that your lawyers can follow. Define authority, reporting, evidence handling, billing rules and how exceptions are approved.

• Solicitor Undertakings: Authority and Performance

  Before giving a solicitor undertaking, check responsibility, control and clear terms. Track performance, release and problems against the actual promise.

• Public Debt Write-Off: Authority and the Record

  Does a public debt write-off end recovery rights? Separate the accounting entry from legal effect, check authority and preserve the decision record.

• Unclaimed Trust Money: A Solicitor’s Duties

  Holding unclaimed trust money? Check entitlement, document owner searches and follow the correct retention or remittance route with a reconciled record.

• Witness Immunity for Financial Experts in Australia

  Does witness immunity protect the financial work in question? Separate court evidence, preparatory acts, advisory work and professional complaints.

• Accountant Lien: Unpaid Fees and Client Records

  Before asserting an accountant lien, separate client originals, working papers and completed work, then check the fee connection and release decision.