The Australian Accounting Standards Board (AASB) is proposing to eliminate the ability to prepare special purpose financial statements (SPFS) for publicly lodged financial statements where compliance with Australian Accounting Standards is claimed.  In this podcast episode, you’ll hear from David Hardidge, Technical Director at the Queensland Audit Office, as he explores the ramifications of these proposals, and explores some options for the way forward. David is in conversation with Ram Subramanian, Policy Advisor in Reporting at CPA Australia.