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| July 2026
Beyond the Numbers -
Are your reporting, governance, and risk frameworks ready for what comes next?
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The first quarter of the new financial year is a critical period for finance teams. Regulatory change, increasing stakeholder scrutiny, and rapid technological advancement are creating both challenges and opportunities for organisations of every size.
In this edition of Beyond the Numbers, our Audit & Assurance specialists provide practical guidance, real-world perspectives, and actionable insights to help you stay ahead of change, strengthen confidence in decision-making, and maximise the value of your finance function. Because success today is about more than delivering the numbers. It's about building trust in them. |
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2026 Financial Reporting Update - Wrap Up
The 2026 Financial Reporting update was presented by RSM's National Technical Partner, Ralph Martin as he visited key locations across Australia to share the latest developments shaping financial reporting and the evolving sustainability and climate disclosure landscape. Missed one of our in-person presentations or online webinar? Access the webinar recording below. 
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| Changing your financial year: Considerations for boards and finance teams Bryce Martin and John Findlay | 6 min read For many Australian organisations, the 30 June financial year is familiar and well embedded. Yet for some boards and finance teams, shifting to a different financial year end can deliver benefits. These can include from aligning with global parent entities, smoothing operational workloads, reporting more accurately based on seasonality of a business or simplifying group consolidations. Read more >
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| Accounting for simple agreement for future equity (SAFE) notes in Australia Bryce Martin, John Findlay Ralph Martin and Adrian Hunter | 5 min read Why accounting for SAFE notes in Australia is anything but simple. SAFE notes (simple agreement for future equity) are a type of investment instrument, commonly used by startups to raise early-stage funding. Read more >
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| ASIC remakes legislative instrument on rounding of financial statements Ralph Martin and Georgia Pettersson | 2 min read ASIC has remade its legislative Instrument on rounding in financial statements. This follows the expiry of the previous instrument, which reached its ten-year sunset date on 1 April 2026. Read more >
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| From count to confidence: Reducing risk through effective stocktakes Shelby Earl and Eugene Soh | 4 min read A stocktake isn’t just a day of counting boxes. It is a key safeguard that helps to protect your business from financial errors, operational issues and the kind of risks that often go unnoticed until it’s too late. This guidance is designed for businesses responsible for conducting their own stocktakes. Read more >
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| Audit Unlocked Series with Aimee Whittingham and Jess Hishon This series covers everything from technical updates and career journeys to hot topics in the profession and behind-the-scenes moments that make audit so unique. Catch up on all the latest episodes and get ahead this financial year.
Watch here >
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| WEBINAR: AI-accelerated cyber incidents AI is rapidly changing the cyber threat landscape, enabling attackers to scale phishing, malware and vulnerability exploitation faster than traditional response processes can keep up. This webinar explores how organisations can close the incident response gap, strengthen resilience and improve preparedness for AI-driven cyber incidents.
Watch the recording
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How does your cyber security stack up? Australian organisations are spending more on cyber and feeling more confident, but the data reveals that scale is not a reliable proxy for maturity.
RSM's 2026 Cyber Security Report surveyed 155 Australian organisations to benchmark cyber maturity posture, resourcing trends and resilience. To our surprise, the organisations getting cyber security most right are mid-sized, and the reasons why should concern every large enterprise in Australia.
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