Appendix 1
Submissions and additional information
1Department of Social Services
2Deloitte Touche Tohmatsu
3KPMG Australia
4Dr Julia Anaf PhD and Professor Fran Baum AO PhD
5Emeritus Professor James Guthrie AM FCPA, Professor Jane Andrew CPA, and Dr Erin Twyford CA
5.1 Supplementary to submission 5
5.2 Supplementary to submission 5
Heather Watson response to submission 5
6Community and Public Sector Union (PSU Group)
7Professor Mariana Mazzucato and Rosie Collington
8Department of Finance
9Dr Adam Lucas
10Tax Practitioners Board
11Department of Health and Aged Care
12Department of Agriculture, Fisheries and Forestry
13Australia Institute
13.1 Supplementary to submission 13
Gillespie Economics response to comments made by Australia Institute
14PwC Australia
15Sentenia Consulting
16Department of Home Affairs
17Accounting Professional and Ethical Standards Board
18Confidential
19Per Capita Australia
20Chartered Accountants ANZ
21Justice and International Mission Cluster, Synod of Victoria and Tasmania, Uniting Church in Australia
21.1 Supplementary to submission 21
21.2 Supplementary to submission 21
22Australian Taxation Office
23Kiah
24EY
25Department of Parliamentary Services
26Australian National Audit Office
27Digital Transformation Agency
28Department of Veterans' Affairs
29Australian Public Service Commission
30Institute of Management Consultants Australia
30.1 Supplementary to submission 30
30.2 Supplementary to submission 30
Attachment 1
Attachment 2
Attachment 3
Attachment 4
Attachment 5
Attachment 6
Attachment 7
31Services Australia
32Confidential
33Confidential
34National Disability Insurance Agency
35Department of Education
36Dr Andy Schmulow and Dr Corinne Cortese
37Treasury
38Department of Defence
39Department of Foreign Affairs and Trade
40Iceni
41Department of Infrastructure, Transport, Regional Development, Communications and the Arts
42Confidential
43Confidential
44Ms Raelene Bartlett
Attachment 1
Attachment 2
45Professor Brendan Lyon
Attachment 1
KPMG response to submission 45
Chartered Accountants Australia and New Zealand (CAANZ) response to submission 45
Heather Watson response to submission 45
46Ethics Advisory Services
47McKinsey Australia
48Boston Consulting Group
49Mr Stuart Hamilton
50Ms Monica Mesch
51Mr Michael Parkinson
52Confidential
52.1 Confidential
53Type 1 Voice
54Dr Damien Williams, Michelle Hornstein
55Confidential
56Confidential
57Mr Mark Warburton
57.1 Supplementary to submission 57
BCG response to submission 57
Department of Social Services response to submission 57
Department of Social Services response to supplementary submission 57.1
58The Centre for Public Integrity
59Confidential
60Confidential
61Business Council of Australia
Corrections to Evidence
1Response to comments made at a public hearing on 2 May 2023 - received from CSIRO on 26 May 2023
2Clarification to evidence given at a public hearing on 26 September 2023 - received from Tax Practitioner Board on 24 October 2023
3Clarification to evidence given at a public hearing 26 September 2023 - received from Treasury on 1 November 2023
4Clarification to evidence given at a public hearing 9 February 2024 - received from PwC on 13 February 2024
5Clarification to evidence given at a public hearing 23 February 2024 - received from Australian Sustainable Finance Institute on 27 February 2024
6Clarification to evidence given at a public hearing 9 February 2024 - received from EY on 28 February 2024
Additional Information
1Collection of articles provided by Tom Ravlic, 25 February 2024
2Collection of articles provided by Tom Ravlic, 15 March 2024
Answer to Question on Notice
1Department of Defence, answers to written questions on notice from Senator Barbara Pocock, 23 March 2023 (received 6 April 2023)
2Department of Finance, answers to written questions on notice from Senator Barbara Pocock, 23 March 2023 (received 12 April 2023)
3Department of Infrastructure, Transport, Regional Development, Communications and the Arts, answers to written questions on notice from Senator Barbara Pocock, 23 March 2023 (received 12 April 2023)
4Department of Industry, Science and Resources, answers to written questions on notice from Senator Barbara Pocock, 23 March 2023 (received 17 April 2023)
5Department of Climate Change, Energy, the Environment and Water, answers to written questions on notice from Senator Barbara Pocock, 23 March 2023 (received 17 April 2023)
6Department of Infrastructure, Transport, Regional Development, Communication and the Arts, answers to written questions on notice from Senator Barbara Pocock, 23 March 2023 (received 18 April 2023)
7Department of Agriculture, Fisheries and Forestry, answers to written questions on notice from Senator Barbara Pocock, 23 March 2023 (received 21 April 2023)
8Attorney-General’s Department, answers to written questions on notice from Senator Barbara Pocock, 23 March 2023 (received 21 April 2023)
9Department of Industry, Science and Resources, answers to written questions on notice from Senator Barbara Pocock, 23 March 2023 (received 21 April 2023)
10Attorney-General’s Department, answers to written questions on notice from Senator Barbara Pocock, 23 March 2023 (received 18 April 2023)
11Department of Infrastructure, Transport, Regional Development, Communication and the Arts, answer to a written question on notice from Senator Barbara Pocock, 23 March 2023 (received 19 April 2023)
12Department of Infrastructure, Transport, Regional Development, Communication and the Arts, answers to written questions on notice from Senator Barbara Pocock, 23 March 2023 (received 18 April 2023)
13Department of Foreign Affairs and Trade, answers to written questions on notice from Senator Barbara Pocock, 23 March 2023 (received 20 April 2023)
14Department of Finance, answers to written questions on notice from Senator Barbara Pocock, 23 March 2023 (received 26 April 2023)
15Department of Foreign Affairs and Trade, answer to a written question on notice from Senator Barbara Pocock, 23 March 2023 (received 26 April 2023)
16Department of Social Services, answers to written questions on notice from Senator Barbara Pocock, 23 March 2023 (received 24 April 2023)
17Department of Home Affairs, answers to written questions on notice from Senator Barbara Pocock, 23 March 2023 (received 26 April 2023)
18PwC Australia, answers to written questions on notice from Senator Barbara Pocock, 19 April 2023 (received 1 May 2023)
19Department of Education, answers to written questions on notice from Senator Barbara Pocock, 23 March 2023 (received 28 April 2023)
20Department of Employment and Workplace Relations, answers to written questions on notice from Senator Barbara Pocock, 23 March 2023 (received 2 May 2023)
21Department of Infrastructure, Transport, Regional Development, Communications and the Arts, answer to a written question on notice from Senator Barbara Pocock, 23 March 2023 (received 2 May 2023)
22Department of Industry, Science and Resources, answer to a written question on notice from Senator Barbara Pocock, 23 March 2023 (received 2 May 2023)
23Australian Taxation Office, answers to written questions on notice from Senator Barbara Pocock, 23 March 2023 (received 3 May 2023)
24Department of Employment and Workplace Relations, answers to written questions on notice from Senator Barbara Pocock, 23 March 2023 (received 28 April 2023)
25Department of Health and Aged Care, answers to written questions on notice from Senator Barbara Pocock, 23 March 2023 (received 8 May 2023)
26Department of Health and Aged Care, answers to written questions on notice from Senator Barbara Pocock, 23 March 2023 (received 12 May 2023)
27Department of the Prime Minister and Cabinet, answers to written questions on notice from Senator Barbara Pocock, 23 March 2023 (received 22 May 2023)
28Treasury, answers to written questions on notice from Senator Barbara Pocock, 23 March 2023 (received 25 May 2023)
29Treasury, answers to written questions on notice from Senator Barbara Pocock, 23 March 2023 (received 26 May 2023)
30Community and Public Sector Union (CPSU), answers to questions on notice from a public hearing on 2 May 2023 (received 2 June 2023)
31The Australia Institute, answers to questions on notice from a public hearing on 2 May 2023 (received 6 June 2023)
32PwC Australia, answers to written questions on notice from Senator Barbara Pocock, 5 May 2023 (received 2 June 2023)
33KPMG, answer to a question on notice from a public hearing on 7 June 2023 (received 28 June 2023)
34Australian Taxation Office, answers to question on notice from a public hearing on 7 June 2023 (received 29 June 2023)
35EY, answers to written questions on notice from Senator Barbara Pocock, 28 and 30 June 2023 (received 7 July 2023)
36Deloitte, answers to written questions on notice from Senator Barbara Pocock, 28 and 30 June 2023 (received 7 July 2023)
37Boston Consulting Group, answers to written questions on notice from Senator Barbara Pocock, 30 June 2023 (received 7 July 2023)
38Treasury, answers to questions on notice from a public hearing on 7 June 2023 (received 7 July 2023)
39KPMG, answers to written questions on notice from Senator Barbara Pocock, 28 June 2023 (received 7 July 2023)
40PwC Australia, answers to written questions on notice from Senator Barbara Pocock, 28 June 2023 (received 7 July 2023)
41Accenture, answers to written questions on notice from Senator Barbara Pocock, 29 and 30 June 2023 (received 18 July 2023)
42Institute of Management Consultants Australia, answers to questions on notice from a public hearing on 7 June 2023 (received 10 July 2023)
43Department of Finance, answers to questions on notice from a public hearing on 7 June 2023 (received 10 July 2023)
44Treasury, answers to questions on notice from a public hearing on 7 June 2023 (received 14 July 2023)
45KPMG, answers to written questions on notice from Senator Bragg, 14 June 2023 (received 10 July 2023)
46KPMG, answers to questions on notice from a public hearing, 7 June 2023 (received 10 July 2023)
47KPMG, answers to written questions from Senator Barbara Pocock, 28 June 2023 (received 18 July 2023)
48Australian Taxation Office, answers to written questions on notice from Senator Barbara Pocock, 30 June 2023 (received 28 July 2023)
49PwC Australia, answers to written questions on notice from Senator Barbara Pocock, 30 June 2023 (received 21 July 2023)
50Tax Practitioners Board, answer to a written question on notice from Senator Barbara Pocock, 5 May 2023 (received 7 August 2023)
51Tax Practitioners Board, answers to questions on notice from a public hearing, 7 June 2023 (received 7 August 2023)
52Deloitte, answers to questions on notice from a public hearing on 17 July 2023, and to written questions from Senator Deborah O’Neill (18 July 2023) (received 7 August 2023)
53KPMG, answers to written questions on notice from Senator Barbara Pocock, 28 June 2023 (received 16 August 2023)
54McKinsey & Company, answers to written questions on notice from Senator Deborah O’Neill, 18 July 2023 (received 7 August 2023)
55KPMG, answers to written questions on notice from Senator Deborah O’Neill, 9 August 2023 (received 25 August 2023)
56Deloitte, answers to written questions on notice from Senator Deborah O’Neill, 9 August 2023 (received 29 August 2023)
57EY, answers to written questions on notice from Senator Deborah O’Neill, 9 August 2023 (received 31 August 2023)
58PwC Australia, answers to written questions on notice from Senator Deborah O’Neill, 9 August 2023 (received 30 August 2023)
59McKinsey & Company, answers to written questions on notice from Senator Deborah O’Neill, 9 August 2023 (received 30 August 2023)
60Accenture, answers to written questions on notice from Senator Deborah O’Neill, 9 August 2023 (received 29 August 2023)
61Boston Consulting Group, answers to written questions on notice from Senator Deborah O’Neill, 9 August 2023 (received 31 August 2023)
62Accenture, answers to questions on notice from a public hearing on 18 July 2023 (received 4 August 2023)
63KPMG, answers to written questions on notice from Senator Deborah O’Neill, 18 July 2023 (received 20 July 2023)
64EY, answers to questions on notice from a public hearing on 18 July 2023 (received 1 August 2023)
65Deloitte, answers to questions on notice from a public hearing on 17 July 2023 (received 7 August 2023)
66Boston Consulting Group, answers to written questions on notice from from Senator Deborah O'Neill, 8 September 2023 (received 22 September 2023)
67McKinsey & Company, answers to written questions on notice from Senator Deborah O’Neill, 8 September 2023 (received 22 August 2023)
68Department of Finance, answer to a written question on notice from Senator Deborah O’Neill, 8 September 2023 (received 25 September 2023)
69Boston Consulting Group, answers to questions on notice from a public hearing on 26 September 2023 (received 17 October 2023)
70McKinsey & Company, answers to questions on notice from a public hearing on 26 September 2023 (received 19 October 2023)
71Deloitte, answers to written questions on notice from Senator Barbara Pocock, 19 October 2023 (received 20 October 2023)
72KPMG, answers to written questions on notice from Senator Barbara Pocock, 19 October 2023 (received 20 October 2023)
73Boston Consulting Group, answers to written questions on notice from Senator David Pocock, 28 and 29 September 2023 (received 19 October 2023)
74Department of Finance, answers to questions on notice from a public hearing on 27 September 2023 (received 20 October 2023)
75Australian Taxation Office, answer to questions on notice from a public hearing on 26 September (received 24 October 2023)
76Tax Practitioners Board, answers to questions on notice from a public hearing on 26 September 2023 (received 24 October 2023)
77Treasury, answer to a question on notice from a public hearing on 12 October 2023 (received 2 November 2023)
78Professional Standards Authority, answers to questions on notice from a public hearing on 12 October 2023 (received 1 November 2023)
79KPMG Australia, answers to questions on notice from a public hearing on 27 September 2023 (received 24 October 2023)
80PwC Australia, answers to questions on notice from a public hearing on 12 October 2023, and to written questions from Senator Barbara Pocock (16 and 18 October 2023) (received 2 November 2023)
81Australian Securities and Investments Commission, answers to questions on notice from a public hearing on 12 October 2023 (received 9 November 2023)
82Luke Sayers, answers to questions on notice from a public hearing on 12 October 2023, and to written questions from Senator Barbara Pocock (18 October 2023) (received 2 November 2023)
83EY, answers to written questions on notice from Senator Barbara Pocock, 19 October 2023 (received 9 November 2023)
84Treasury, answers to questions on notice from a public hearing on 12 October 2023 (received 15 November 2023)
85Treasury, answer to a question on notice from a public hearing on 12 October 2023 (received 20 November 2023)
86Elizabeth Broderick & Co., answer to a question on notice from a public hearing on 9 November 2023 (received 4 December 2023)
87Treasury, answers to questions on notice from a public hearing on 12 October 2023 (received 11 December 2023)
88Treasury, answers to questions on notice from a public hearing on 12 October 2023 (received 13 December 2023)
89Department of Finance, answer to a written question on notice from Senator Deborah O’Neill, 27 November 2023 (received 13 December 2023)
90Treasury, answers to questions on notice from a public hearing on 12 October 2023 (received 13 December 2023)
91Treasury, answers to questions on notice from a public hearing on 12 October 2023 (received 15 December 2023)
92Boston Consulting Group, answers to written questions on notice from Senator Deborah O’Neill, 27 November 2023 (received 15 December 2023)
93Sayers Group, answers to written questions on notice from Senator Deborah O’Neill, 27 November 2023 (received 18 December 2023)
94McKinsey & Company, answers to written questions on notice from Senator Deborah O’Neill, 27 November 2023 (received 18 December 2023)
95PwC Australia, answers to written questions on notice from Senator Deborah O’Neill, 27 November 2023 (received 19 December 2023)
96PwC Australia, answers to written questions on notice from Senator Barbara Pocock, 11 January 2024 (received 2 February 2024)
97Department of Finance, answers to written questions on notice from Senator Barbara Pocock, 21 December 2023 (received 1 February 2024)
98EY, answers to written questions on notice from Senator Barbara Pocock, 11 January 2024 (received 2 February 2024)
99KPMG, answers to written questions on notice from Senator Deborah O’Neill, 27 November 2023 (received 18 December 2023)
100KPMG, answers to written questions on notice from Senator Barbara Pocock, 11 January 2024 (received 2 February 2024)
101Deloitte, answers to written questions on notice from Senator Barbara Pocock, 11 January 2024 (received 2 February 2024)
102Department of Finance, answers to questions on notice from Senator Richard Colbeck, 23 January 2024 (received 19 February 2024)
103PwC Australia, answers to questions on notice from a public hearing on 9 February 2024 (received 1 March 2024)
104KPMG, answers to questions on notice from a public hearing on 9 February 2024 (received 1 March 2024)
105Scyne Advisory, answers to questions on notice from a public hearing on 9 February 2024 (received 1 March 2024)
106PwC Australia, answers to written questions on notice from Senator David Pocock, 14 February 2024 (received 6 March 2024)
107KPMG, answers to written questions on notice from Senator David Pocock, 14 February 2024 (received 6 March 2024)
108EY, answers to questions on notice from a public hearing on 9 February 2024 (received 5 March 2024)
109EY, answers to written questions on notice from Senator David Pocock, 14 February 2024 (received 6 March 2024)
110Department of Finance, answers to questions on notice from a public hearing on 23 February 2024 (received 8 March 2024)
111CPA Australia, answers to questions on notice from a public hearing on 23 February 2024 (received 12 March 2024)
112Accounting Professional and Ethical Standards Board, answers to questions on notice from a public hearing on 23 February 2024 (received 12 March 2024)
113Deloitte, answers to questions on notice from a public hearing on 23 February 2024, and answers to written questions on notice from Senator David Pocock, 26 February 2024 (received 13 March 2024)
114Business Council of Australia, answers to questions on notice from a public hearing on 23 February 2024 (received 12 March 2024)
115Institute of Public Accountants, answers to questions on notice from a public hearing on 23 February 2024 (received 12 March 2024)
116EY, answers to written questions on notice from Senator Barbara Pocock, 26 February 2024 (received 13 March 2024)
117Chartered Accountants Australia and New Zealand, answers to questions on notice from a public hearing on 23 February 2024 (received 13 March 2024)
118Australian Taxation Office, answers to questions on notice from a public hearing on 9 February 2024 (received 15 March 2024)
119Tax Practitioners Board, answers to questions on notice from a public hearing on 9 February 2024 (received 25 March 2024)
120Tax Practitioners Board, answer to a written questions on notice from the Senate FPA committee, 5 March 2024 (received 25 March 2024)
121Australian Taxation Office, answer to a question on notice from a public hearing on 9 February 2024 received 25 March 2024)
122PwC Australia, answers to written questions on notice from Senator Barbara Pocock, 19 March 2024 (received 2 April 2024)
123PwC Australia, answers to written questions on notice from Senator Barbara Pocock, 20 March 2024 (received 10 April 2024)
124KPMG, answers to written questions on notice from Senator Barbara Pocock, 20 March 2024 (received 10 April 2024)
125Deloitte, answers to written questions on notice from Senator Barbara Pocock, 20 March 2024 (receive 10 April 2024)
126EY, answers to written questions on notice from Senator Barbara Pocock, 20 March 2024 (received 17 April 2024)
127Department of Finance, answers to written questions on notice from Senator Richard Colbeck, 12 April 2024 (received 24 April 2024)
128KPMG, answers to written questions on notice from Senator Barbara Pocock, 20 March 2024 (received 17 April 2024)
129Department of Finance, answers to written questions on notice from Senator Barbara Pocock, 3 May 2024 (received 24 May 2024)
Correspondence
1Letter from Senator Colbeck, Chair Finance and Public Administration References Committee to UK Public Accounts Committee - September 2023
2Letter from Senator Colbeck, Chair Finance and Public Administration References Committee to US Senate Committee - September 2023
3Letter from Senator Colbeck, Chair Finance and Public Administration References Committee to US House Committee - September 2023
4Correspondence, Finance and Public Administration References Committee and KPMG Australia, power mapping - October 2023
5Correspondence, Finance and Public Administration References Committee and PwC Australia - October - November 2023
6Correspondence, Finance and Public Administration References Committee and Company (Giles) - November 2023
7Chartered Accountants Australia and New Zealand, letter regarding Mr Peter Collins resignation - 27 February 2024
8PwC Australia, Letter to Senator the Hon Richard Colbeck, Chair, Senate Finance and Public Administration References Committee, 21 March 2024
9PwC Australia, Letter regarding an update to Whistleblower compliant relating to the procurement of PwC’s Travel Service Provider in 2015, 24 March 2024
Tabled Documents
1Treasury - Letter to correct evidence given at a public hearing on 7 June 2023, received on 7 June 2023
2Institute of Management Consultants Australia - Opening Statement - 7 June 2023
3Tax Practitioners Board - Opening Statement - 7 June 2023
4Submission 43 to the Parliamentary Joint Committee on Corporations and Financial Services inquiry into the Regulation of Auditing (28 October 2019), tabled by Senator O'Neill on 17 July 2023
5Deborah O'Neill - 'Gatekeepers turned poachers are a danger to audit integrity', tabled by Senator O'Neill on 17 July 2023
6Correspondence between Mr Chris Jordan AO Commissioner of Taxation and Mr Ian Klug AM Chair Tax Practitioners Board, tabled by Senator O'Neill on 26 September 2023
7Boston Consulting Group - 'What is the Growth Share Matrix?', tabled by Senator O'Neill on 26 September 2023
8Boston Consulting Group - 'Stakeholder management', tabled by Senator O'Neill on 26 September 2023
9Hannah Wooton and Edmund Tadros - 'McKinsey about-face reveals misconduct complaints', tabled by Senator O'Neill on 26 September 2023
10Charles Batchelor - ''Up or out' is part of industry culture', tabled by Senator O'Neill on 26 September 2023
11Ellie Dudley - ''Woke' firms giving 'only Yes side of Indigenous voice debate', say critics', tabled by Senator O'Neill on 27 September 2023
12PwC Australia - Opening Statement - 12 October 2023
13PwC Australia - 'Review of Governance, Culture and Accountability at PwC Australia', tabled by Senator O'Neill on 12 October 2023
14PwC Australia - 'PwC Australia's Commitments to Change', response to the Switkowski review, tabled by Senator O'Neill on 12 October 2023
15PwC Australia - 'Review of Tax Confidentiality Breaches and Related Questions', tabled by Senator O'Neill on 12 October 2023
16Correspondence from Mr Andrew Danks Department of Finance to Mr Thomas Bowden PwC, tabled by Senator O'Neill on 12 October 2023
17PwC Australia - 'Statement on Linklaters' PwC Network review', tabled by Senator O'Neill on 12 October 2023
18PwC Australia - evidence given to the Parliamentary Joint Committee on Corporations and Financial Services inquiry into the Regulation of Auditing (December 2019), tabled by Senator O’Neill on 12 October 2023
19Luke Sayers AM - Opening Statement - 12 October 2023
20Statement by Luke Sayers AM, tabled by Senator O'Neill on 12 October 2023
21Professionals Standards Councils - Opening Statement - 12 October 2023
22Australian Securities and Investments Commission - Opening Statement - 12 October 2023
23Edmund Tadros - 'Professional regulator blasts 'shocking' delay in KPMG cheating probe', tabled by Senator O'Neill on 12 October 2023
24Australian Taxation Office - Opening Statement - 9 February 2024
25PwC Australia - Opening Statement - 9 February 2024
26'Note 41, Audit and other services provided by PricewaterhouseCoopers, p. 265' - extract from Macquarie Group, Annual Report 2023, tabled by Senator Barbara Pocock on 9 February 2024
27Scyne Advisory - Opening Statement - 9 February 2024
28KPMG Australia - Opening Statement - 9 February 2024
29EY - Opening Statement - 9 February 2024
30EY - enforceable voluntary undertakings, tabled by Mr David Larocca, EY Oceania Chief Executive Officer and Regional Managing Partner on 9 February 2024
31Australian Taxation Office - 'Reflections on being a large market tax adviser' and 'Tax in a Transparent World', tabled by Mr Jeremy Hirschhorn, Second Commissioner on 9 February 2024
32Chartered Accountants Australia and New Zealand - Opening Statement - 23 February 2024
33Chartered Accountants Australia and New Zealand, Professional Standards Annual Report Australia for financial year ended 30 June 2023, tabled by Ms Vanessa Chapman, CA ANZ Group Executive General Counsel and Corporate Assurance on 23 February 2024
34Accounting Professional and Ethical Standards Board - Opening Statement and Global three-tier standard setting model - 23 February 2024
35Mark Di Stefano - 'Inside the Big Four's private Zoom enclave', tabled by Senator O'Neill on 23 February 2024
36AusTender, Contract Notice CN3696676, Boston Consulting Group to AusTrade, published 1 July 2020, tabled by Senator O'Neill on 23 February 2024
37Henry Belot - 'Deloitte admits misuse of government information as scandal engulfing PwC widens', tabled by Senator O'Neill on 23 February 2024
38KPMG, Health Infrastructure NSW (HINSW) Workship Actions, 15 May 2023, tabled Senator Barbara Pocock on 9 February 2024.