Diving into the current business issues that matter to you.
Welcome to Pulse
Your insight into the latest business and accounting developments in the market.
Pulse
A PKF biannual publication
Pulse June 2026
Insights
Fuel shortages are creating immediate cash flow stress for regional businesses, even those that remain profitable. This article explains how proactive forecasting, business advisory support and early ATO engagement can help businesses stay resilient during disruption.
2 contributors
Tamworth
Insights
Under section 292 of the Corporations Act 2001, proprietary companies classified as large are required to prepare and lodge audited financial statements with the Australian Securities and Investments Commission (ASIC). However, many organisations that aren’t legally required to complete an audit may choose to do so to meet stakeholder expectations.
Alexandra Carvalho
Audit and Assurance – Partner
Perth
Insights
More than just an accountant? Try a people-builder, global citizen and unapologetic celebrator of life.For Dr Lana Weldon, COO of PKF Australia, life has never been about staying within neat professional boundaries. It’s about energy, connection, courage; and choosing to live fully, guided by two core values: love and curiosity.When...
Lana Weldon
National COO
Australia
Insights
More than just an accountant? For Antoinette Tatarelli, it is about growing people, championing women, and building a firm and a community where possibility feels real.As Managing Partner of PKF Adelaide, Antoinette Tatarelli does not see her role as simply running a business. At its core, she sees it as...
Antoinette Tatarelli
Managing Partner
Adelaide
Insights
PKF Newcastle’s Future of Choice is a client-first advisory methodology that helps business owners and individuals define clear goals, align advisers, and build structured plans to achieve measurable outcomes.In the latest episode of the PKF Podcast, Andrew Beattie, Director of Business Advisory and Corporate Finance, explains how the model helps...
Andrew Beattie
Director
Newcastle, Sydney, Port Stephens
Insights
On 1 February 2026, PKF Australia launched Luca Learning, an AI powered learning platform designed to support professionals in the flow of their work.
Lana Weldon
National COO
Australia
Insights
PKF Australia is proud to have all four of its nominations named as finalists in the Accountants Daily Rising Star Awards 2026.
Lana Weldon
National COO
Australia
Insights
Why cashflow forecasting is critical for business growth: Looking beyond the profit & loss statement
This article explains why relying on the P&L alone carries risk and shows how business advisers use cashflow forecasting to manage liquidity, plan investments, and support sustainable growth.
Farrukh Kurbonov
Manager
Adelaide
Insights
Is it time to change your business tax adviser?Many business owners stay with the same business tax adviser for years. The continuity of loyalty, familiarity, historical context can be valuable.But growth changes the technical landscape. Expansion introduces complexity and new markets introduce unfamiliar risk. Increased turnover attracts greater scrutiny. What...
Joseph Phan
Partner
Melbourne
Insights
Expanding a business, whether locally in Australia or across borders, requires more than just understanding tax rules. It’s about building a structure that supports growth, profitability, and long-term sustainability. At PKF, we help businesses navigate this journey through this model designed to address every stage of development.
David Pring
Partner
Newcastle
Insights
Sustainability reporting has moved quickly from a future consideration to a present‑day requirement for many Australian businesses. What once felt distant is now firmly underway, with new legislation in effect and reporting obligations already applying to large entities and steadily flowing through to mid‑sized, and private, organisations.Australia’s sustainability reporting regime...
Jim Allenby
Managing Director, PKF Parvate Sustainability
Insights
Australia continues to attract strong interest from foreign companies seeking a stable, transparent, and commercially sophisticated environment from which to operate or expand across the Asia‑Pacific region. With its robust legal system, skilled workforce, and extensive trade networks, Australia offers compelling opportunities, but also clear expectations around compliance and governance.For...
Li Chen
Senior Manager
Sydney
Insights
What is business intelligence?When people hear the term business intelligence, they often picture dashboards, charts, and shiny software. That’s understandable, because dashboards are the visible part. But they are not the point.Business intelligence is the capability that sits between business data and decision-making. It takes raw information from your systems,...
Matthew Dodds
Divisional Director
Gold Coast
Insights
For many business owners, exiting their business is one of the most significant financial and personal decisions they will ever make. Yet it is often something that isn’t actively planned for until much later in the journey, sometimes too late to meaningfully influence the outcome.A successful business exit rarely happens...
Joel Floyd
Principal
Newcastle
Insights
Workplace investigations carry real legal, reputational and cultural risk. When handled internally,
independence and objectivity can be hard to maintain.
Sarah-Jane Jacques
Director
Perth
Insights
Long-term construction contracts are rarely straightforward. They involve evolving scopes, multiple stakeholders, and significant financial commitments.Under AASB 15 Revenue from Contracts with Customers, recognising revenue correctly is one of the most critical and challenging tasks for construction businesses. Misjudging progress or failing to disclose key assumptions can lead to material...
Insights
From the buyer’s perspective, acquiring a business is a strategic pathway to growth, diversification, or income generation. The process in Australia is highly structured and requires careful preparation, disciplined valuation, and the guidance of professional advisers. While each acquisition is unique, the underlying stages remain consistent, from strategy formulation to...
Matthew Hall
Executive Director
Perth
Insights
Whether you're buying a business, selling a business, or raising capital in Australia, each pathway comes with its own technical processes and risks. Our comprehensive guide to mergers & acquisitions and capital raising highlights the critical steps, risks, and tax considerations you need to know.The guide covers: The strategic importance...
2 contributors
Perth
Insights
General Advice Warning: The information in this article is general advice only and does not take into account your objectives, financial situation and needs. Before making a financial decision based on this advice, you must consider whether it is appropriate in light of your needs, objectives and financial circumstances, and...
Matthew Weeks
Financial Adviser
Newcastle
Insights
Australia is undergoing one of the most significant regulatory shifts in decades with the expansion of its Anti-Money Laundering and Counter-Terrorism Financing (AML/CTF) regime. From 1 July 2026, accounting firms providing certain services will be brought into the AML/CTF framework under the so-called “Tranche 2” reforms.These changes aim to align...
Irina Donaldson
Senior Manager
Sydney
Case Studies
Some of Australia’s most advanced manufacturing businesses don’t start with a grand plan; they start with curiosity (alongside a great business adviser, of course)!For Aeronaut Automation Founders Geraldine and John Clark, the business began nearly 40 years ago with a boat, a dissatisfaction with poorly made sails, and a self-taught...
2 contributors
Newcastle, Sydney
Insights
Many automation programs fail quietly. Not because tools don’t work, but because adoption never becomes daily behaviour.Many organisations are discovering this gap. Their people are willing, curious and often excited about automation. Yet progress feels slower than expected. Tools are considered, pilots are launched, and announcements are made, yet day-to-day...
Tom Burton
Senior Manager - Audit
Melbourne
Pulse 2026
Pulse comes in multiple forms.
All articles of the May 2026 edition of Pulse are featured above. If you would prefer to read Pulse as a full document, cover-to-cover, download the publication here.
Pulse Archives
Insights
With the world watching, Australia’s ASRS (Sustainability) reporting requirements has begun. Group 1 reporters are now officially mandated to report against these requirements, with group 2 reporters to follow next year.
Jim Allenby
Managing Director, PKF Parvate Sustainability
Insights
Selling your business can be a significant milestone and a complex process that requires careful planning and preparation. Whether you're considering selling in the near future or just exploring your options, getting sale ready is essential for maximising value and ensuring a smooth transaction. In this article, we'll discuss key steps to help you prepare your business for sale and position it for a successful outcome.
Joel Floyd
Principal
Newcastle
Insights
The ATO believes wealthy baby boomers, particularly those with family-controlled businesses, are structuring asset disposals in ways that may not align with tax obligations.
Nicholas Falzon
Director
Sydney, Newcastle
Insights
Superannuation payments may be set to undergo a significant change. The Australian Labor Government’s proposed "payday super" reforms would require employers to pay superannuation contributions within seven calendar days of each payday. Draft laws have been released for public consultation, and the changes are expected to take effect from 1...
Nicholas Falzon
Director
Sydney, Newcastle
Insights
Finance functions across Australasia and beyond are undergoing a seismic transformation. What was once a cost-focused, transactional department is rapidly becoming the strategic heartbeat of modern enterprise - powered by agentic artificial intelligence.
Steven Skinner
PKF Digital, Head of Digital Business Advisory, ANZ
Insights
It’s easy to think of super as something that just takes care of itself. Your employer pays into it, you get your annual statement, and hopefully by retirement, there’s enough in the pot. But the truth is, a few small tweaks each year can make a big difference to your long-term outcome, and mid-year is a great time to check in.
Matthew Weeks
Financial Adviser
Newcastle
Insights
At PKF, we speak with many business owners and leadership teams who know what they want to achieve. They have a clear strategy, an ambitious plan, and a strong sense of what success looks like but when it comes to execution, progress stalls. Why?The answer is simple but often overlooked:...
Derrek Lush
Principal
Newcastle, Port Stephens
Insights
Spotting scam or phishing emails used to be easy, just check the language and format. But now, with AI, these emails are getting tougher to distinguish from legitimate messages. They are using tools to mimic the wording, style, and tone, creating very convincing fakes.
Darren McGuinness
Sales Manager - Vinet Technology Solutions
Newcastle
Case Studies
Running an excavation business is challenging in the best of times, but when relentless bad weather struck, this company found itself in deep financial trouble. With little to no income, they still had to pay wages and meet high purchase payments. As ATO debt piled up, they felt trapped, out...
2 contributors
Newcastle, Sydney
Insights
Corporate responsibility beyond profit At its core, ESG encourages corporations and other businesses and not for profit entities to be better corporate citizens and expand their focus beyond financial performance. Traditionally corporations were focused on financial aspects of their business, such as profitability, EBIT, dividend yields to name a few...
Simon Fermanis
Audit and Assurance – Lead Partner
Perth
Insights
For companies that provide investment management services, Type 1 and Type 2 reports can play an important role in evaluating the design, implementation and effectiveness of control environments.
Alexandra Carvalho
Audit and Assurance – Partner
Perth