Insights & Perspectives

The OECD's final administrative guidance resolves several contested interpretive questions under the Global Anti-Base Erosion rules, including the treatment of deferred tax assets and the scope of the Undertaxed Profits Rule. Marcus Webb, Partner in INNOVATIVE NATIONAL TAX & UPKEEP INTERNATIONAL TALLY PTY LTD's International Tax practice, provides a detailed technical walkthrough for compliance and planning teams.

Large language models are reshaping the audit engagement lifecycle — from automated control testing to real-time anomaly detection across transaction populations. Dr. Sarah Chen assesses the regulatory expectations emerging from the PCAOB and IAASB regarding AI use in attest engagements and what audit committees need to ask their auditors.

As IFRS S1 and S2 adoption accelerates globally, organisations face a critical window to build the data infrastructure, internal controls, and governance processes needed to support credible assurance. Priya Nair outlines a practical readiness roadmap, from materiality assessments to aligning disclosure systems with assurance provider expectations.

${COMPANY_NAME}'s Financial Advisory team tracked a significant shift in deal flow composition during 2025, with mid-market transactions — defined as enterprise values between $50M and $500M — outperforming the broader market. Robert Castellano examines the sectors driving this surge, the role of earnouts in bridging valuation gaps, and buyer due diligence trends.

The integration of AI into enterprise operations introduces a new class of systemic vulnerabilities that traditional IT risk frameworks were not designed to capture. This article addresses model inversion attacks, prompt injection in enterprise AI assistants, and the board-level governance structures that align with emerging NIST AI RMF expectations.

Following the SEC's phased implementation schedule, large accelerated filers must begin including climate-related disclosures in their 10-K filings for fiscal years ending on or after December 15, 2025. Eleanor Vance maps the specific disclosure items, financial statement footnote requirements, and attestation standards that apply at each phase.