(This encore presentation episode was originally published on Dec 9, 2025)

When anti-money laundering (AML) comes to mind, most accountants assume it only applies to large transactions – but that's now changing.

This episode explains new AML obligations for accountants [https://www.cpaaustralia.com.au/public-practice/inpractice/practice-management/aml-ctf-legislation-legal-lowdown-looming-rules]. Specifically, how the reforms to AML and counter terrorism financing (CTF) in 2026 will affect many accounting practices.

You'll gain a clear understanding of what the changes will mean, including which services fall under the new designated services rules, how the regulator AUSTRAC (Australian Transaction Reports and Analysis Centre) will assess compliance and what firms can do now to prepare.

Key learnings include:

 * An explanation of the regulator AUSTRAC's [https://www.linkedin.com/company/austrac/] role and tranche two reforms to the AML/CTF regime

 * The timeline for implementation of these new reforms

 * How to identify whether your services qualify as "designated" services

 * How to conduct risk assessments

 * Why client onboarding and beneficial ownership checks will become more detailed

New AML reforms and what they mean for accountants

In 2026, auditors are working in an environment defined by AI technologies, heightened scrutiny, regulatory oversight and ethics demands.

Which is why it's vital that professionals in audit understand this evolving landscape. Additionally, how the regulator ASIC views key issues and what it is focusing on in 2026.

ASIC commissioner Kate O'Rourke is this episode's special guest and she discusses the evolution of audit and financial oversight at a pivotal time.

This episode explores:

 * The biggest forces currently reshaping the audit and assurance landscape in Australia

 * The key areas where ASIC expect firms to lift their performance

 * The role of digital tools, automation and AI in enhancing audit quality, risk detection, and regulatory oversight

 * The safeguards, ethical standards, and governance structure ASIC expects firms to put in place when integrating advanced analytics or AI into audit processes

 * Emerging major international trends

 * How stronger global alignment could shape the

ASIC on the future of auditing

We all want to be happy at work. Or at least happier, don't we?

Across this conversation, listeners will learn about a foundational concept: Success often follows happiness rather than causes it.

Drawing on research in positive psychology, the episode outlines how mindset, habits and self-awareness account for a large share of overall wellbeing, far outweighing external circumstances.

It also explains how small, consistent practices such as learning to be grateful can recalibrate the brain's natural bias toward the negative.

Listeners will learn:

 * The relationship between happiness and leadership

 * Positive psychology as a field of research

 * Research data on happiness and how it's a 'skill'

 * The key components of developing workplace happiness and contentment

 * How to recognise 'green-light moments'

 * Ways to shift out of work-related ruts, regain perspective and avoid catastrophising

INTHEBLACK: Do you want to be happier at work? New research shows how

AI is advancing fast – but is it responsible?

In this must-listen episode, global AI expert Dr Rumman Chowdhury shares what you need to know about building AI systems that are fair, transparent and future-ready.

Key insights and questions include:

 * Is it too late to create a responsible AI environment?

 * What defines responsible AI?

 * Managing AI bias and ethical risk

 * The rise of sovereign AI

 * Workforce disruption: preparing for AI-driven change

 * Is AI the final frontier for humans?

Listen now.

Host: Jacqueline Blondell, [https://www.linkedin.com/in/jackieblondell/] Content Editor, CPA Australia

Guest: Dr Rumman Chowdhury [https://www.linkedin.com/in/rumman/]. She is CEO an

INTHEBLACK: Responsible AI explained - What it means and why it matters

In an interconnected world, one trait is fast becoming a must-have skill for finance and accounting professionals. It's cultural intelligence.

This episode explores how understanding cultural differences and adapting your approach can elevate trust, strengthen collaboration and deliver better business outcomes.

With expert-led insights, learn how cultural conditioning shapes trust and what strategies can help you lead with authenticity while respecting cultural norms.

Learn clear, actionable ways to embed cultural agility into daily practice – from client meetings to cross-border negotiations.

Key learnings include:

 * How to identify and manage cultural blind spots in finance and accounting

 * Practical strategies to build trust across borders and multicultural teams

 * Why hierarchy and communication styles matter in Asia-Pacific contexts

 * How culturally intelligent leaders navigate ambiguity and high-stakes decisions

 * Tips for balancing authenticity with cultural adaptability in global business

Whether you're leading an international team, negotiating cross-border deals or simply aiming to sharpen your Asia capability, this episode will give you insights to succeed in today's global finance landscape.

Host:

INTHEBLACK: Cultural intelligence in global finance

Private credit is booming. But do investors fully understand the risks?

In this episode, learn the mechanics of private credit, its place within the private capital universe and why it's suddenly everywhere - from retail portfolios to billion-dollar super funds.

Key takeaways include:

 * Why private credit is not the "bond-like risk" some claim it is

 * How super funds allocate private credit under regulatory pressure

 * Why borrower type, loan structure and economic cycles matter

 * What needs to change in how private credit is marketed

 * The potential regulatory interventions on the horizon

Whether you're an institutional investor or private wealth adviser, this episode is a must-listen.

Host: Tahn Sharpe [https://www.linkedin.com/in/tahn-sharpe/], Editor INTHEBLACK, CPA Australia

Guest: Michael Block [https://www.linkedin.com/in/mblock1/], CIO, Bellmont Securities

You can learn about Bellmont Securities at their website [https://www.bellmontsecurities.com.au/] and find

INTHEBLACK: Private credit - Risks and rewards explained

How do you maintain your strategic focus in such a volatile global market?

Sanjeev Gandhi, Orica's managing director and CEO, shares his insightful views on this and much more.

Gandhi and CPA Australia CEO Chris Freeland chatted on stage at the recent ECTA (Economic Trade and Agreement) Unleashed event – a one-day conference held in Sydney between CPA Australia and the Australian (Sydney) chapter of The Institute of Chartered Accountants of India.

The event connected CPA Australia members, community leaders, business, and government agencies to deliver practical insights and technical information on both the Australian and Indian markets.

This episode is a recording of that insightful conversation.

Gandhi outlines the realities of operating in more than 130 jurisdictions and explains why the last five years have marked the most unpredictable period of his career.

This conversation also covers issues such as:

 * Navigating global volatility

 * Opportunities created by geopolitical shifts

 * The Australia-India partnership

 * Productivity and policy challenges in Australia

 * Shifts from globalisation to localisation

Listen in now.

Host:

Australia, India and new global trade opportunities

All works contained in this podcast are not intended to constitute legal or professional advice and may not reflect the views and opinions of CPA Australia. CPA Australia does not warrant or make representations as to the accuracy, completeness, suitability or fitness for purpose of this podcast and disclaims all liability and responsibility for any acts or omissions made in reliance of this podcast. Individuals should seek their own independent legal, financial or other advice for their specific circumstances.

When anti-money laundering (AML) comes to mind, most accountants assume it only applies to large transactions – but that's now changing.

This episode explains new AML obligations for accountants [https://www.cpaaustralia.com.au/public-practice/inpractice/practice-management/aml-ctf-legislation-legal-lowdown-looming-rules]. Specifically, how the reforms to AML and counter terrorism financing (CTF) in 2026 will affect many accounting practices.

You'll gain a clear understanding of what the changes will mean, including which services fall under the new designated services rules, how the regulator AUSTRAC (Australian Transaction Reports and Analysis Centre) will assess compliance and what firms can do now to prepare.

Key learnings include:

 * An explanation of the regulator AUSTRAC's [https://www.linkedin.com/company/austrac/] role and tranche two reforms to the AML/CTF regime

 * The timeline for implementation of these new reforms

 * How to identify whether your services qualify as "designated" services

 * How to conduct risk assessments

AI has become one of the most-used business technologies. But delve deeper into the biz tech data and there's another story to be told.

In the latest CPA Australia Business Technology Report, 89 per cent of respondents said their organisation used AI in 2025, up from 69 per cent in 2024 and 55 per cent in 2023.

Yet only 16 per cent report that AI is fully embedded across their operations.

Most teams are still experimenting, often relying on free or basic tools rather than structured, strategic adoption. The gap between usage and true integration points to significant untapped potential.

Many core finance and operational processes are still only lightly digitised, despite clear opportunities for efficiency, clarity and improved decision-making.

This episode examines how finance and accounting teams can use AI to strengthen systems and create capacity where it matters most.

Drawing on the survey's findings, you'll hear how top-performing businesses integrate AI across their workflows and why mindset, curiosity and practical governance underpin successful adoption.

Gain a grounded view of how firms apply AI in everyday workflows, supported by data from CPA Australia's annual tech and business report.

Listen now for practical steps to help your business integrate AI.

Host: Gavan Ord [https://www.linkedin.com/in/gavan-ord-78b2611a/], Business Investment and International Lead, Policy and Advocacy, CPA Australia

Guest: Kyelie Baxter [https://www.linkedin.com/in/kyelie-baxter-fcpa-43224334/] FCPA, Managing Director, IQ Accountants

The CPA Australia Business Technology Report 2025 [https://www.cpaaustralia.com.au/-/media/project/cpa/corporate/documents/tools-and-resources/business-management/business-management-research/business-technology-report-2025.pdf] is a valuable resource for those who want the latest tech usage trends by business.

Additionally, this YouTube webinar Securing the Future: AI, Cybersecurity & the Road to Tech-Driven Growth [https://www.youtube.com/live/uaFNQC88hro?si=Qg7NeXE5qPHiTXUk] has related insights with industry experts and technology leaders discussing the latest trends, challenges and strategies in building tech-forward organisations.

And for more on this episode's guest, head to IQ Accountants on LinkedIn [https://www.linkedin.com/company/iq-accountants/].

Loving this episode? Listen to more With Interest episodes and other CPA Australia podcasts on YouTube. [https://www.youtube.com/@CPAaustralia/podcasts]

CPA Australia publishes four podcasts [https://www.cpaaustralia.com.au/tools-and-resources/podcasts], providing commentary and thought leadership across business, finance, and accounting:

How smart AI integration is reshaping business performance

Did you know that one of Australia's biggest superannuation reforms in decades is starting in July 2026? Are you prepared for the change?

In short, with legislation moving through Parliament, Australia will move from quarterly to payday-based superannuation payments – a significant shift with implications across business.

This expert-led episode, featuring three guests, explores the systems issues and regulatory implications as well as why Payday Super is happening and the benefits of this change to employees.

Key takeaways include:

 * How cash flow, payroll systems and compliance will be affected by this change

 * The closure of the Small Business Super Clearinghouse (SBSCH)

 * How the seven-day payment rule will work for missing payments

 * Practical steps accountants can take to help prepare clients early

Listen now for expert advice to help you prepare for the changes coming soon to superannuation in Australia.

Host: Tahn Sharpe [https://www.linkedin.com/in/tahn-sharpe/], Editor, INTHEBLACK

Guests:

Kristen Yarbrough [https://www.linkedin.com/in/kristen-yarbrough-2151b1190/], Product Manager at CloudPayroll

Gavan Ord [https://www.linkedin.com/in/gavan-ord-78b2611a/], Business Investment and International Lead, Policy and Advocacy, CPA Australia

Richard Webb, Superannuation Lead, Policy, Standards and External Affairs, CPA Australia

Payday Super explained ahead of 2026 rollout

The CPA Australia Podcast brings you the best in on-demand commentary and thought leadership across a variety of topics related to business, leadership and accounting. Each week, our podcast will help you increase your knowledge of business related topics and point you to some of the world’s best resources in strategy, finance and public practice accounting. Never miss an episode by subscribing today via iTunes.

CPA Podcast Team

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