In this special Federal Budget 2025 episode, gain key insights and expert commentary into the measures announced by Treasurer Jim Chalmers from last night's budget speech in Canberra.

Focusing on what accountants, small business owners and finance professionals need to know, CPA Australia’s policy experts break down Budget 2025 in key areas such as:

• Overall budget reaction
• What’s in it for small business
• Income tax changes
• Cost-of-living relief
• Spending programs
• Economic, fiscal outlook

Tune in for a comprehensive breakdown to help you learn about and navigate Budget 2025, bearing in mind that funds have also been set aside for future announcements.

Tune in now.

Host: Elinor Kasapidis, Chief of Policy, Standards and External Affairs, CPA Australia

Guest: Gavan Ord, Business Investment and International Lead, Policy and Advocacy, CPA Australia

Head online to CPA Australia’s dedicated budget 2025 page for information on the 2025 Federal Budget, including CPA Australia’s pre-budget submission.

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:

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.

You can email the podcast team at podcasts@cpaaustralia.com.au

Supermarkets play a pivotal role in the daily lives and finances of millions of Australians.

In this episode, we’ll delve into the Australian Competition and Consumer Commission's (ACCC) major inquiry into the supermarket industry.

One of the experts who made a submission to the ACCC for this inquiry discusses key issues such as:

• Price gouging concerns and evidence of abnormal profits
• Market structure and consumer experience
• Pricing strategies and trends
• Perishable products and food waste
• Future recommendations for fair competition

Tune in to learn more on how this inquiry could reshape the supermarket sector and deep dive into issues around the cost of groceries.

• Host: Tiffany Tan CPA, Audit and Assurance Lead, Policy and Advocacy, CPA Australia
• Guest: Professor Matthew Pinnuck from the University of Melbourne

Head online to read the final report on supermarkets by the ACCC.

You can also read the ACCC’s interim report on supermarkets, the inquiry’s overview as well as learn more about the ACCC and the scope of its work.

Additionally, you can see Professor Pinnuck’s submission to the inquiry, as well as the ACCC’s information on the food and grocery code of conduct for the industry.

For more on Professor Matthew Pinnuck, head to his Melbourne University expert profile page.

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 podcast tab on its 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

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