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	<title>External Audit Archives - SW Accountants &amp; Advisors</title>
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	<title>External Audit Archives - SW Accountants &amp; Advisors</title>
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		<title>Kamal Thakkar, Partner</title>
		<link>https://www.sw-au.com/people/kamal-thakkar-partner/</link>
		
		<dc:creator><![CDATA[Dara Larasati]]></dc:creator>
		<pubDate>Thu, 13 Feb 2025 00:20:31 +0000</pubDate>
				<category><![CDATA[Accounting & audit opinions]]></category>
		<category><![CDATA[Assurance]]></category>
		<category><![CDATA[Audit]]></category>
		<category><![CDATA[Audit & assurance]]></category>
		<category><![CDATA[Capital raise]]></category>
		<category><![CDATA[compliance audits incl GS007]]></category>
		<category><![CDATA[Corporate governance]]></category>
		<category><![CDATA[Data analytics]]></category>
		<category><![CDATA[External Audit]]></category>
		<category><![CDATA[Risk advisory]]></category>
		<category><![CDATA[Risk management]]></category>
		<guid isPermaLink="false">https://www.sw-au.com/?post_type=people&#038;p=7888</guid>

					<description><![CDATA[<p>Kamal has over 25 years’ experience in audit and assurance. Having trained and qualified in London, Kamal has gained significant exposure to servicing a broad range of clients and industries in different jurisdictions. Kamal is a Registered Company Auditor and is experienced in providing audit and assurance services to publicly listed entities, international groups and [&#8230;]</p>
<p>The post <a href="https://www.sw-au.com/people/kamal-thakkar-partner/">Kamal Thakkar, Partner</a> appeared first on <a href="https://www.sw-au.com">SW Accountants &amp; Advisors</a>.</p>
]]></description>
										<content:encoded><![CDATA[
<p>Kamal has over 25 years’ experience in audit and assurance.</p>



<p>Having trained and qualified in London, Kamal has gained significant exposure to servicing a broad range of clients and industries in different jurisdictions.</p>



<p>Kamal is a Registered Company Auditor and is experienced in providing audit and assurance services to publicly listed entities, international groups and not-for profits in a variety of industries. With a diverse portfolio of clients, Kamal is passionate about providing audit, assurance and advisory solutions that deliver forward thinking commercial, innovative and value add outcomes to help his clients unlock their potential and achieve their ambitions. Kamal advocates the use of smart technologies in the assurance service delivery so as to achieve a higher quality of output and allowing the team to focus on the objectives of an engagement.</p>



<p>His clients are from a diverse cross-section of industries and therefore his significant industry experience includes mining, technology, financial services, manufacturing, retail, hospitality and entertainment &amp; media sectors.</p>



<p>Kamal’s experience includes:</p>



<ul class="wp-block-list">
<li>External audit and assurance services</li>



<li>International Accounting Standards, Corporations Act and ASX Listing Rules interpretation and advice</li>



<li>Accounting for complex transactions</li>



<li>Financial reporting and financial statement preparation</li>



<li>Corporate governance</li>



<li>Risk advisory, systems and technical reviews</li>



<li>Real estate &amp; solicitor’s trust audits</li>



<li>Internal audit &amp; SOX</li>



<li>CFO and outsourcing solutions</li>
</ul>



<p>Kamal is a Partner of SW Audit and a Director of SW Accountants &amp; Advisors Pty Ltd.</p>
<p>The post <a href="https://www.sw-au.com/people/kamal-thakkar-partner/">Kamal Thakkar, Partner</a> appeared first on <a href="https://www.sw-au.com">SW Accountants &amp; Advisors</a>.</p>
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			</item>
		<item>
		<title>Tom Mullarkey, Partner</title>
		<link>https://www.sw-au.com/people/tom-mullarkey-partner/</link>
		
		<dc:creator><![CDATA[Kate Morhi]]></dc:creator>
		<pubDate>Tue, 23 Nov 2021 22:44:39 +0000</pubDate>
				<category><![CDATA[Compliance audits & reviews]]></category>
		<category><![CDATA[Due diligence & feasibility advice]]></category>
		<category><![CDATA[External Audit]]></category>
		<category><![CDATA[Financial modelling]]></category>
		<category><![CDATA[Systems & controls reviews]]></category>
		<guid isPermaLink="false">https://shinewingau.wpengine.com/?post_type=people&#038;p=316</guid>

					<description><![CDATA[<p>Tom brings more than 20 years’ experience in external audit, due diligence, and technical accounting, with a specialisation in the Agribusiness sector. As Chair of SW’s Agribusiness Group and a lead external auditor, he works with some of Australia’s largest and most complex agricultural enterprises, providing assurance that supports growth, sustainability, and investor confidence. Tom [&#8230;]</p>
<p>The post <a href="https://www.sw-au.com/people/tom-mullarkey-partner/">Tom Mullarkey, Partner</a> appeared first on <a href="https://www.sw-au.com">SW Accountants &amp; Advisors</a>.</p>
]]></description>
										<content:encoded><![CDATA[
<p>Tom brings more than 20 years’ experience in external audit, due diligence, and technical accounting, with a specialisation in the Agribusiness sector. As Chair of SW’s Agribusiness Group and a lead external auditor, he works with some of Australia’s largest and most complex agricultural enterprises, providing assurance that supports growth, sustainability, and investor confidence.</p>



<p>Tom is an accredited auditor with ASIC under the Corporations Act and the Clean Energy Regulator, reflecting his dual focus on financial integrity and sustainability. He is also a leader in SW’s sustainability strategy, advising clients on how changing reporting requirements intersect with governance and risk.</p>



<p>He is active across the industry, representing SW on the Australia China Business Council Agribusiness Victorian Working Group and serving on the Agribusiness Australia Victorian Committee. His insights are regularly sought through presentations and updates on emerging audit and financial reporting issues.</p>



<p>Tom’s client base spans ASX-listed companies, large family-owned agribusinesses, and foreign-owned multinationals. Known for building close and collaborative relationships, he combines deep technical expertise with a practical, value-driven approach.</p>



<p>Tom&#8217;s key areas of expertise include:</p>



<ul class="wp-block-list">
<li>External audit and assurance services for agribusiness and food supply chains.</li>



<li>Technical accounting advice on complex transactions and sustainability reporting.</li>



<li>Supporting boards and investors with governance, compliance, and risk oversight.</li>
</ul>



<p>Tom is a Partner of SW Audit and a Director of SW Accountants &amp; Advisors Pty Ltd.</p>
<p>The post <a href="https://www.sw-au.com/people/tom-mullarkey-partner/">Tom Mullarkey, Partner</a> appeared first on <a href="https://www.sw-au.com">SW Accountants &amp; Advisors</a>.</p>
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		<item>
		<title>René Muller, Partner</title>
		<link>https://www.sw-au.com/people/rene-muller-partner/</link>
		
		<dc:creator><![CDATA[Dara Larasati]]></dc:creator>
		<pubDate>Tue, 23 Nov 2021 22:12:10 +0000</pubDate>
				<category><![CDATA[Capital raise & IPO]]></category>
		<category><![CDATA[Compliance audits & reviews]]></category>
		<category><![CDATA[Corporate governance]]></category>
		<category><![CDATA[Due diligence & feasibility advice]]></category>
		<category><![CDATA[External Audit]]></category>
		<category><![CDATA[Financial modelling]]></category>
		<guid isPermaLink="false">https://shinewingau.wpengine.com/?post_type=people&#038;p=307</guid>

					<description><![CDATA[<p>René is an assurance and financial reporting specialist. She takes a commercial approach while having a strong technical background. René keeps her eye on the big picture to identify opportunities and solutions for her clients. Working with a diverse portfolio of clients from listed companies to large private companies and not-for-profit entities, René&#8217;s focus is [&#8230;]</p>
<p>The post <a href="https://www.sw-au.com/people/rene-muller-partner/">René Muller, Partner</a> appeared first on <a href="https://www.sw-au.com">SW Accountants &amp; Advisors</a>.</p>
]]></description>
										<content:encoded><![CDATA[
<p>René is an assurance and financial reporting specialist. She takes a commercial approach while having a strong technical background. René keeps her eye on the big picture to identify opportunities and solutions for her clients.</p>



<p>Working with a diverse portfolio of clients from listed companies to large private companies and not-for-profit entities, René&#8217;s focus is on delivering value-add assurance services which are relationship driven. </p>



<p>Rene takes a commercial approach while having a strong technical background. She keeps her eye on the big picture to identify opportunities and solutions for her clients. René has a strong technical focus, and offers technical and financial reporting advice to clients across all industries and entity types as part of SW’s Technical Accounting service offering.</p>



<p>With over 20 years in the profession, René&#8217;s experience includes:</p>



<ul class="wp-block-list"><li>Undertaking external audits of Australian and multi-national businesses, including working with other auditors in various jurisdictions</li><li>Offering financial reporting technical advice that balances compliance with commercial outcomes</li><li>Undertaking pre-IPO audits of numerous companies seeking IPO on the ASX</li><li>Performing financial due diligence as part of M&amp;A transactions</li><li>Lead author of XYZ Model Financial Accounts, published by Thomson Reuters, from 2014 to 2017.</li></ul>



<p>René is a Partner of SW Audit and a Director of SW Accountants &amp; Advisors Pty Ltd.</p>
<p>The post <a href="https://www.sw-au.com/people/rene-muller-partner/">René Muller, Partner</a> appeared first on <a href="https://www.sw-au.com">SW Accountants &amp; Advisors</a>.</p>
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			</item>
		<item>
		<title>Rami Eltchelebi, Partner</title>
		<link>https://www.sw-au.com/people/rami-elchelebi-partner/</link>
		
		<dc:creator><![CDATA[Dara Larasati]]></dc:creator>
		<pubDate>Tue, 23 Nov 2021 22:08:58 +0000</pubDate>
				<category><![CDATA[Automotive]]></category>
		<category><![CDATA[Capital raise & IPO]]></category>
		<category><![CDATA[Compliance audits & reviews]]></category>
		<category><![CDATA[Due diligence & feasibility advice]]></category>
		<category><![CDATA[External Audit]]></category>
		<category><![CDATA[Mergers & acquisitions]]></category>
		<guid isPermaLink="false">https://shinewingau.wpengine.com/?post_type=people&#038;p=306</guid>

					<description><![CDATA[<p>Rami is a Partner in our Assurance and Advisory practice and has over 20 years’ experience in providing high quality audit services to his clients. His experience in both assurance and transaction services, as well as across a broad range of industries, provides Rami with exposure to the latest developments in innovation and best practice. [&#8230;]</p>
<p>The post <a href="https://www.sw-au.com/people/rami-elchelebi-partner/">Rami Eltchelebi, Partner</a> appeared first on <a href="https://www.sw-au.com">SW Accountants &amp; Advisors</a>.</p>
]]></description>
										<content:encoded><![CDATA[
<p>Rami is a Partner in our Assurance and Advisory practice and has over 20 years’ experience in providing high quality audit services to his clients. His experience in both assurance and transaction services, as well as across a broad range of industries, provides Rami with exposure to the latest developments in innovation and best practice. For clients, this represents ongoing and proactive suggestions around opportunities and issues that may impact their business, in time for them to mitigate risk or take advantage of the possibilities on offer.</p>



<p>Rami’s experience includes the audits of listed groups – both domestic and international, unlisted public companies and large private groups. This has allowed Rami to gain experience across a number of industries, with specialised knowledge in financial services, real estate, retail, technology and renewables.</p>



<p>Rami is regularly called upon by the Property Funds Association to contribute to thought leadership and present insights to their members. Rami is a member of the Property Council of Australia Capital Markets Accounting Committee. Rami is also our lead audit partner in Real Estate and Funds Management and has worked on our largest and most complex clients in those sectors.</p>



<p>Rami also has extensive experience in preparing Investigating Accountant’s Reports in connection with IPOs and capital raising projects. He has worked on a number of due diligence assignments in connection with mergers and acquisitions both whilst working in Australia and internationally, including London, United Kingdom. Rami also leads a number of ASX listed engagements for the firm. Rami&#8217;s experience includes:</p>



<ul class="wp-block-list">
<li>Advised on the accounting treatment for a AUD$130m private placement in US debt markets</li>



<li>Reviewed forecast financial information for capital raisings for numerous A-REITs and unlisted funds</li>



<li>Joint investigating accountant for dual primary listing on the ASX and HKEX for an Australian energy resources company with a market cap of AUD$2.5bn</li>



<li>Undertaken financial due diligence on a property funds management business with AUD$1.2bn FUM</li>



<li>Completed GS 007 control assurance engagements for custodians and funds administrators with in excess of AUD$50bn in funds under administration</li>



<li>Advised an ASX listed entity on the financial statement impact of earnout and deferred consideration arrangements with regards to business acquisitions.</li>



<li>APRA Regulated Superannuation Entities &#8211; Auditor</li>



<li>Rami serves as the Honorary Treasurer of Arts Project Australia Inc. a leading studio and gallery that supports artists with intellectual disabilities. </li>
</ul>



<p>Rami is a Partner of SW Audit and a Director of SW Accountants &amp; Advisors Pty Ltd.</p>
<p>The post <a href="https://www.sw-au.com/people/rami-elchelebi-partner/">Rami Eltchelebi, Partner</a> appeared first on <a href="https://www.sw-au.com">SW Accountants &amp; Advisors</a>.</p>
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		<item>
		<title>Nick Michael, Partner</title>
		<link>https://www.sw-au.com/people/nick-michael-partn/</link>
		
		<dc:creator><![CDATA[Dara Larasati]]></dc:creator>
		<pubDate>Tue, 23 Nov 2021 22:04:18 +0000</pubDate>
				<category><![CDATA[Assurance & advisory]]></category>
		<category><![CDATA[Capital raise & IPO]]></category>
		<category><![CDATA[Compliance audit]]></category>
		<category><![CDATA[Compliance audits & reviews]]></category>
		<category><![CDATA[Divestments & business sales]]></category>
		<category><![CDATA[External Audit]]></category>
		<guid isPermaLink="false">https://shinewingau.wpengine.com/?post_type=people&#038;p=304</guid>

					<description><![CDATA[<p>Nick is a senior partner in the Assurance Division and is responsible for overseeing the audits for a number of listed and unlisted public companies and a number of large private groups. He has a particular focus on property and construction and is the audit partner for several of our large clients in this sector. [&#8230;]</p>
<p>The post <a href="https://www.sw-au.com/people/nick-michael-partn/">Nick Michael, Partner</a> appeared first on <a href="https://www.sw-au.com">SW Accountants &amp; Advisors</a>.</p>
]]></description>
										<content:encoded><![CDATA[
<p>Nick is a senior partner in the Assurance Division and is responsible for overseeing the audits for a number of listed and unlisted public companies and a number of large private groups.</p>



<p>He has a particular focus on property and construction and is the audit partner for several of our large clients in this sector. He also works with clients in the manufacturing, exploration and private business sectors.</p>



<p>Over the past 25 years, Nick has developed broad experience across audit and both transaction and advisory services. In addition to Nick&#8217;s extensive experience with financial and compliance audits, he has been involved in investigating accountant reports, financial model reviews and financial due diligence assignments.</p>



<p>Nick spent two years as Group Financial Controller of ConnectEast during the capital raise and construction phase of the outer eastern Melbourne toll road. This enabled him to better appreciate a client’s perspective of what’s required from a professional services relationship.</p>



<p>Nick&#8217;s experience includes:</p>



<ul class="wp-block-list"><li>Successful public capital raising of $25 million</li><li>Led fraud review over management spending for large private company</li><li>Advised large private company Board on best practice corporate governance framework</li><li>Engaged to perform a pre lending review for a bank</li><li>Report to minority shareholder on financial viability of ongoing private business</li></ul>



<p>Nick is a Partner of SW Audit and a Director of SW Accountants &amp; Advisors Pty Ltd.</p>
<p>The post <a href="https://www.sw-au.com/people/nick-michael-partn/">Nick Michael, Partner</a> appeared first on <a href="https://www.sw-au.com">SW Accountants &amp; Advisors</a>.</p>
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		<item>
		<title>Hayley Underwood, Partner</title>
		<link>https://www.sw-au.com/people/hayley-underwood-partner/</link>
		
		<dc:creator><![CDATA[Dara Larasati]]></dc:creator>
		<pubDate>Tue, 23 Nov 2021 06:49:34 +0000</pubDate>
				<category><![CDATA[Accounting & audit opinions]]></category>
		<category><![CDATA[Advisory]]></category>
		<category><![CDATA[Assurance]]></category>
		<category><![CDATA[Compliance audits & reviews]]></category>
		<category><![CDATA[Corporate governance]]></category>
		<category><![CDATA[Data analytics]]></category>
		<category><![CDATA[External Audit]]></category>
		<guid isPermaLink="false">https://shinewingau.wpengine.com/?post_type=people&#038;p=291</guid>

					<description><![CDATA[<p>Hayley is an assurance specialist. She takes a proactive approach and works collaboratively with her clients to create solutions that deliver real value. Hayley is a Partner and leader of the Assurance and Advisory Division. She was the previous Head of Audit Quality and Risk for the National practice. She has over 16 years’ experience [&#8230;]</p>
<p>The post <a href="https://www.sw-au.com/people/hayley-underwood-partner/">Hayley Underwood, Partner</a> appeared first on <a href="https://www.sw-au.com">SW Accountants &amp; Advisors</a>.</p>
]]></description>
										<content:encoded><![CDATA[
<p>Hayley is an assurance specialist. She takes a proactive approach and works collaboratively with her clients to create solutions that deliver real value.</p>



<p>Hayley is a Partner and leader of the Assurance and Advisory Division. She was the previous Head of Audit Quality and Risk for the National practice. She has over 16 years’ experience and takes a proactive approach to working collaboratively with her clients to create solutions that deliver real value.</p>



<p>Hayley works with a diverse portfolio of clients from listed companies to large proprietary companies. Her expertise means that she has an understanding of the trends and regulatory changes affecting a range of different sectors. She leverages this knowledge on every engagement, assisting her clients to make strategic and commercial decisions with confidence.</p>



<p>She takes pride in keeping her clients informed at every step of an assurance process. A testament to her passion and expertise in the technical aspects of auditing and accounting is her appointment to the Education Board of Chartered Accountants of Australia and New Zealand.</p>



<p>Hayley&#8217;s experience includes:</p>



<ul class="wp-block-list">
<li>Undertaking external audits that deliver real value and are focused on continuous improvement</li>



<li>Providing technical accounting and auditing advice</li>



<li>Expert witness engagements</li>



<li>Member of the accounting firms’ forum group for AASB for the NFP sector – this is a working group set up by the AASB to get insight from accounting firms on the issues facing NFP entities when applying accounting standards</li>



<li>Hayley has served as Board Director on the following NFP organisations: Spectrum Migrant Resource Centre, McClelland Sculpture Park and Gallery, Brookville Kindergarten and the Education Board of CAANZ.</li>
</ul>



<p>Hayley is a Partner of SW Audit and a Director of SW Accountants &amp; Advisors Pty Ltd.</p>
<p>The post <a href="https://www.sw-au.com/people/hayley-underwood-partner/">Hayley Underwood, Partner</a> appeared first on <a href="https://www.sw-au.com">SW Accountants &amp; Advisors</a>.</p>
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		<item>
		<title>Bessie Zhang, Partner</title>
		<link>https://www.sw-au.com/people/bessie-zhang-partner/</link>
		
		<dc:creator><![CDATA[Stephen Follows]]></dc:creator>
		<pubDate>Tue, 23 Nov 2021 03:49:16 +0000</pubDate>
				<category><![CDATA[Accounting]]></category>
		<category><![CDATA[Advisory]]></category>
		<category><![CDATA[Agribusiness]]></category>
		<category><![CDATA[Assurance]]></category>
		<category><![CDATA[Capital raise]]></category>
		<category><![CDATA[Corporate governance]]></category>
		<category><![CDATA[Energy & Resources]]></category>
		<category><![CDATA[External Audit]]></category>
		<category><![CDATA[IPO]]></category>
		<category><![CDATA[Operational risk management]]></category>
		<category><![CDATA[Retail]]></category>
		<category><![CDATA[Risk management]]></category>
		<guid isPermaLink="false">https://shinewingau.wpengine.com/?post_type=people&#038;p=257</guid>

					<description><![CDATA[<p>Bessie has more than 17 years’ professional experience. She led audit and advisory teams for IPO projects and multinational clients covering a wide variety of industries including mining, industrial market, consumer market and service industry. Prior to joining SW, Bessie was appointed the Chief Financial Officer for an ASX listed mining company which equipped her [&#8230;]</p>
<p>The post <a href="https://www.sw-au.com/people/bessie-zhang-partner/">Bessie Zhang, Partner</a> appeared first on <a href="https://www.sw-au.com">SW Accountants &amp; Advisors</a>.</p>
]]></description>
										<content:encoded><![CDATA[
<p>Bessie has more than 17 years’ professional experience. She led audit and advisory teams for IPO projects and multinational clients covering a wide variety of industries including mining, industrial market, consumer market and service industry.</p>



<p>Prior to joining SW, Bessie was appointed the Chief Financial Officer for an ASX listed mining company which equipped her with extensive corporate governance and risk management experience.</p>



<p>Bessie has a wealth of professional experience and an extensive background in accounting, audit and management.</p>



<p>Bessie&#8217;s experience includes:</p>



<ul class="wp-block-list"><li>Understanding both Australian accounting standards (AIFRs) and PRC GAAPs. Bessie has been qualified for Australia and China’s CPA for more than 10 years and 16 years respectively. She is familiar with PRC GAAPs and international financial reporting standards (IFRS)</li><li>Knowledge in managing international companies. Bessie has led auditing and advisory engagements involving national and international companies.</li><li>Understanding the financial impact and risk management perspectives of sales and purchase agreements</li><li>Liaising with ASIC and responding to ASIC’s financial reporting surveillance inspection requirements</li></ul>



<p>Bessie is a Partner of SW Audit and a Director of SW Accountants &amp; Advisors Pty Ltd.</p>
<p>The post <a href="https://www.sw-au.com/people/bessie-zhang-partner/">Bessie Zhang, Partner</a> appeared first on <a href="https://www.sw-au.com">SW Accountants &amp; Advisors</a>.</p>
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