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Promotion recognises deep audit expertise, client focus and leadership of the firm’s French–Australian offering.

The global climate science community is finalising the Coupled Model Intercomparison Project (CMIP) 7 – the next generation scenario framework[1] promising more plausible, policy-relevant projections for the decades ahead. CMIP7 restructures scenarios around policy pathways rather than end-of-century temperature outcomes. For firms, this update demands a recalibration of scenario analysis frameworks, away from outdated “business-as-usual” extremes, toward plausible futures and integrated narratives.

Building wealth, growing a business and creating a legacy for the next generation takes years of focus and discipline, but a Will is only one part of the process. A robust estate plan should also consider tax outcomes, business continuity, asset protection, family expectations and the practical transfer of wealth. When these issues are not addressed together, even a well-drafted Will may produce unintended consequences.

With ongoing economic pressure, bad debts are becoming less of an accounting afterthought and more of a year-end tax planning priority. In practice, consistent late payers are often the earliest warning sign of underlying financial stress within a customer base. Yet, many businesses continue outdated credit practices without reassessing whether their credit policies are appropriate for current economic conditions, if interest is being applied to overdue balances, or whether all reasonable avenues for recovery have been properly explored before writing off a debt. A proactive approach to credit management is critical, not only to reduce exposure to bad debts but also to improve overall cash flow and resilience.