这是我今年的第一份报告，借此向所有会员表示最良好的祝愿，希望你们有一个健康和繁荣的2019年。未来的一年看起来将会是盛大的一年，随着联邦选举的到来，可能会像过山车一样高潮迭起。

　　我很高兴地宣布，在会计职业道德标准委员会(APESTB)的章程审查后，IPA将产生第二个被提名的董事。这将给予IPA与其他专业会计组织(PAO)相等的代表权。我也非常高兴地宣布，Rachel Grimes已被任命为 APESB 董事,她将与 另一位IPA会员Kevin Osborne一同加入APESB。

　　Rachel作为国际会计师联合会(IFAC)的前任主席兼执行官，令她成为该职位的完美候选人。这个任命非常重要，这个关键标准的制定者可以代表我们的会员宣扬自己的声音。我们非常幸运能够拥有Rachel和Kevin这样杰出的人才来代表我们。

　　Rachel有着丰富的经验，包括在2014年至2016年担任IFAC副总裁和主席，并且在这之前她还曾主持过IFAC的规划和财务委员会。她是IFAC的规划和财务委员会成员。自2011年以来，她一直是IFAC董事会成员。其他主要职位包括Westpac技术首席财务官，此前她曾担任兼并和收购总监。她在金融服务领域，Westpac / BT Financial Group以及普华永道拥有超过25年的经验。

　　关于标准问题，财务顾问标准和道德管理局(FASEA)制定的教育标准仍存在一定程度的不确定性。我们认为，在考虑教育途径时，需要对经验以及现有的学历给予应有的重视。

　　在道德方面，IPA成员必须遵守APESB制定的道德标准; 在保持不断获取前沿知识方面，成员必须每两年至少学习80个CPD小时。 公共会计师协会还进行质量保证审查，以确保成员符合其专业和道德要求。这是一个重要的过程，它可以帮助会员维系客户、雇主和公众的信心和信任。

　　此外，IPA的专业课程是迪肯大学推动的工商管理硕士(MBA)。 MBA是澳大利亚所有专业组织(PAOs)中提供的最高教育资格。

　　总而言之，我相信我们有得当的制衡机制，以保证高水平的专业精神和道德规范。在2019年，我们将加强在共同监管环境中作为专业组织的地位。

　　Damien Moore FIPA FFA

　　原载自澳大利亚公共会计师协会《公共会计师》(Public accountant)2019年02-03月刊，第4页，《公共会计师》数字资讯中心www.pubacct.org.au

　　Second IPA director appointed to APESB

　　As this is my first report for the year, I wish to extend my best wishes to all of our members with the hope you have a healthy and prosperous 2019. The year ahead looks like a bog one and may prove to be a rollercoaster with a federal election looming.

　　I am very pleased to announce that following a review of the constitution of the Accounting Professional and Ethical Standards Board (APESTB), the IPA will have a second nominated director. This will give the IPA equal representation to that of the other professional accounting organisations (PAO). I am also very pleased to announce that Rachel Grimes has been appointed as a director of APESB and will join our other IPA APESB director, Kevin Osborne.

　　Rachel is a former president and executive of the International Federation of Accountants (IFAC), making her a perfect candidate for the role. This appointment is very important in that it extends our voice on behalf of members with a key standard setter. We are very fortunate to have the calibre of both Rachel and Kevin representing us.

　　Rachel’s vast experience includes the IFAC presidency after serving as deputy president between 2014 and 2016, and she previously chaired IFAC’s Planning and Finance Committee. She has been an IFAC’s Planning and Finance Committee. She has been an IFAC board member since 2011. Her other key roles include CFO of technology at Westpac, where she had previously served as director of mergers and acquisitions. She brings more than 25 years of experience across the financial service sector, at Westpac/BT Financial Group as well as at PwC.

　　On the subject of standards, there is still a level of uncertainty as to the education standards being established by the Financial Adviser Standards and Ethics Authority (FASEA). We are of the opinion that experience, along with existing education qualifications, need to be given due weight when considering education pathways.

　　In terms of ethics, IPA members are required to adhere to the ethical standards set by APESB; and in terms of maintaining currency of knowledge, members are required to undertake a minimum of 80 CPD hours every two-year period. The IPA also undertakes quality assurance review to ensure members are compliant with their professional and ethical requirements. This is an important process as it helps members to maintain the confidence and trust of their clients, employers and the public.

　　In addition, the IPA’s professional program is a Master of Business Administration (MBA) facilitated by Deakin University. The MBA is the highest education qualification offered by any of the PAOs in Australia.

　　All in all, I believe we have the right checks and balances in place in ensure a high level of professionalism and ethics. In 2019, we will be seeking to strengthen our position as a PAO in a co-regulatory environment.

　　Damien Moore FIPA FFA