Notes to the financial statements

for the year ended 30 June 2024

Note 1: Statement of accounting policies

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Note 2: Crown funding

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Note 3: Audit fee revenue

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Note 4: Personnel costs

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Note 5: Other operating costs

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Note 6: Capital charge

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Note 7: Cash and cash equivalents

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Note 8: Receivables

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Note 9: Work in progress

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Note 10: Property, plant, and equipment

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Note 11: Intangible assets

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Note 12: Payables and deferred revenue

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Note 13: Surplus repayment due to the Crown

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Note 14: Employee entitlements

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Note 15: Memorandum account

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Note 16: Reconciliation of cash flow statement activities

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Note 17: Related party transactions

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Note 18: Financial instruments

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Note 19: Capital management

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Note 20: Explanations of significant variances against the Main Estimates

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Note 21: Events after the balance date

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