
In the wake of several corporate collapses, the UK Government commissioned a review of the business auditing sector. In 2019, the final report of the Brydon Inquiry was released recommending substantial changes to auditing. Occupational health and safety (OHS) is increasingly considered as part of corporate governance so these recommendations have a direct effect on OHS management and reporting.
This report is relevant to Australia for many reasons, principally, because the audit firms that were scrutinised by Donald Brydon operate here.





Some readers have asked for more information about the “Share Solutions” program mentioned in a previous article. The initiative started in 1988 but this article is based on the second edition from 1995.