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It’s not just about the numbers.It’s the intelligence behind the numbers that determines your growth, wealth and security.

Imagine the result of working with a team of proactive financial specialists with an intimate understanding of your goals and the resources to help plan and implement your financial strategy.

A loyal team with the courage to ask ‘what if’ and the energy to quickly respond and deliver effective solutions on your behalf.

Knowledge, involvement and initiative are key traits of the people you’ll meet at HLB Mann Judd. When you’re ready, let’s talk.

We would really like to get to know you.

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HLB Mann Judd is experienced in the audit of all types of organisations and business structures, including ASX listed companies, unlisted public companies, international enterprises, subsidiaries of foreign organisations, family businesses, and partnerships. We also audit public sector and not-for-profit organisations such as local councils, hospitals, charities, foundations, professional associations, and trusts.

We undertake regular reviews of our audit processes to ensure best practice, while providing the most cost effective procedures. This includes the use of the latest audit software.

We provide you with detailed management reports to ensure that what we learn through the audit is fully disclosed and understood.

Direct involvement of partners in all client engagements is a feature of HLB Mann Judd’s service. Our partners are supported by qualified staff members, who work as a team to complete assignments in a cost effective manner.

Audit integrity is very important to us. We operate under the Quality Control Policies of HLB International. These are specified in a formal manual and integrated into the audit methodology used by HLB member firms throughout the world. They include planning, risk assessment, system documentation/reviews, testing, and verification procedures.

We offer a range of audit and assurance services such as:

n External audit

n Internal audit

n Risk profiling and management

n Probity audit

n Due diligence

n Special reviews

n Fraud prevention

n AIFRS advice

n Internal control advice

n IT audit and security.

Audit & Assurance

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HLB Mann Judd can help free your senior people from financial administration and management, allowing them to spend more time focused on business goals and working productively.

Our business service teams provide a wide range of administration and financial management services, including regular financial and management reports, which allow you to make informed business decisions.

Reports and services available:

n Scheduled and regular performance analysis, planning and measurement reports

n Assisting foreign businesses establish Australian operations and advising on alternative structures and approaches

n Succession planning and making businesses investor ready

n Impact of GST, compliance and tax return lodgment, and planning reviews

n Corporations Act compliance

n Costing systems controls, analysis and reporting, including manufacturing cost control

n Finance, cash flow forecasting, working capital and debt management reporting

n Executive information systems.

Business Services

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support

Early diagnosis is the most effective way to avoid severe financial difficulties in business.

Our approach is to appraise a business, determine the cause and oversee recovery procedures, to return it to a sound financial position.

In the unfortunate circumstance where corporate or individual insolvency is the only course, our aim is to provide all parties with a strategy that is in the best interests of all concerned.

Our Business Recovery services include:

n Reviewing financial records and commercial operations to ascertain problems inherent in

the business structure and its day-to-day operations

n Recommending, instituting, and monitoring solutions to these problems

n Reviewing and preparing Business Plans

n Monitoring profitability and cash flow forecasts

n Business reorganisation and reconstruction

n Advice on minimising the risk of claims against corporate and individual’s assets

n Advice to suppliers and financial institutions on credit supply, creditors’ ability to pay,

prelending review, viability of their business to meet financial commitments and adequacy of security

n Forensic investigations and reporting on tracing of funds and transactions, disposition of assets, identifying legal ownership of assets

n Expert witness on insolvency litigation

n Voluntary Administration, Schemes of Arrangement, Receivership, Creditors and Members Voluntary Winding Up, Bankruptcy and Part X Arrangements.

Business Recovery Services

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Consulting ServicesHLB Mann Judd Consulting specialises in providing management, organisation, business development, and improvement services to private companies, government departments and agencies, and not-for-profit organisations.

We provide the personalised service normally associated with a small consulting practice while offering the range of specialist knowledge and skills you expect in a big firm. We do that by combining our small team of skilled consultants with highly experienced and respected associates.

We undertake the project management for you, so you get the best possible outcome, with the best value for money.

Our capabilities include:

n Strategic and business planning

n Corporate governance

n Market research and planning

n Program and policy evaluation

n Business case preparation

n Organisation review and change management

n Technology commercialisation support

n Efficiency and effectiveness reviews

n Project management

n Export planning and market entry support

n Financial management

n Government grant applications

n Business network facilitation

n Human resources and performance management.

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Corporate AdvisoryHLB Mann Judd’s Corporate Advisory team can offer a unique understanding of the challenges you face to grow your business.

We provide transaction-related advice and services to publicly listed companies, private companies, business owners, private equity funds, banks, and other financial institutions.

We work in partnership with you to enhance shareholder value by identifying, evaluating, negotiating and executing strategic transaction opportunities including:

n Mergers and acquisitions

n Divestments

n Management buyouts/buyins

n IPOs

n Joint ventures and strategic alliances

n Raising debt and equity funding.

We also have extensive experience in conducting due diligence reviews, share and business valuations, and preparing independent expert reports.

Our team utilise their knowledge of, and strong relationships with, a wide range of funding providers, including strategic investors, private equity funds, and other sources of private capital, to deliver optimal financing structures. At the same time our extensive networks – both locally and internationally – give us access to potential buyers and sellers of businesses.

With a combination of commercial, financing and tax structuring expertise, we pride ourselves on devising and implementing successful transaction strategies to achieve your business and personal objectives.

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Our services include:

n ATO negotiations

n Business structuring advice, including mergers, acquisitions, and disposals

n International tax advice for foreign nationals

n Advice for Australians transferring to and from a foreign jurisdiction

n Arranging local country tax assistance and remuneration through our International network of offices

Tax Consulting Servicesn Advice for Australians

investing overseas

n Advice for foreign nationals investing in Australia

n Compliance services including preparation of tax returns and assistance with objections and appeals

n A comprehensive GST compliance and advisory service, including ABN applications, BAS preparation and lodgement and assistance with GST audits by the tax office

n Strategies for employees covering FBT, PAYG, payroll tax, workers compensation and superannuation

n Liaison with financial planners for family arrangements including, self managed superannuation funds and trusts and taking advantage of dividend imputation, asset gearing and depreciation allowances.

The Australian taxation landscape is continually changing. As an individual taxpayer, corporate, or trust, you need to ensure your financial affairs are managed in a way that is both tax effective and compliant with the law.

HLB Mann Judd provides quality taxation advice for all types of organisations and individuals.

Our taxation services are structured to ensure that you achieve the aim of paying no more tax than you need to, and to provide support services to assist with your tax returns, calculations and payments.

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Wealth ManagementMany people are so focused on their day to day activities that they are not able to give their future financial requirements the thought and time they require.

HLB Mann Judd can assist you achieve your goals and establish strategies to deliver security to you, your family or your business moving forward. It is our aim to deliver you a complete service offering, enabling you to build, protect, and manage your financial strategies with the peace of mind that you are supported by our experienced and professional personnel.

Superannuation has become an important tax planning option, particularly for taxpayers on high rates of tax. Used effectively, superannuation programs mean that the government is making a significant contribution each year towards your retirement. Throughout Australia HLB Mann Judd also administers, audits, and advises numerous self managed superannuation and allocated pension funds.

With a strong understanding of the Australian financial market and investment environment, together with our commitment to invest in our people, we are able to deliver the best possible levels of service and advice. The result is a team focussed on achieving the best possible result for you.

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Our Global NetworkHLB Mann Judd is a Australasian association of accounting firms with offices throughout Australia and New Zealand. As a member of HLB International, the firm is part of a network of professional accountants and business advisers with offices in more than 100 countries throughout the world. We are ranked in the top 12 largest accounting and business advisory groups worldwide.

We offer the best of both worlds – large enough to be strong and diverse and small enough to be efficient and responsive.

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AdelaideHLB Mann Judd169 Fullarton Road Dulwich SA 5065Tel +61 8 8133 5000 | Fax +61 8 8431 3502Email mailbox@hlbsa.com.au

AucklandHLB Mann Judd

Level 6, 57 Symonds Street Auckland NZ 1010Tel +64 9 303 2243 | Fax +64 9 377 3053Email hlb@hlb.co.nz

AustralasianHLB Mann Judd Chew

Level 15, 66 Eagle Street Brisbane QLD 4000Tel +61 7 3001 8800 | Fax +61 7 3221 0812Email kim@hlbchew.com.au

BrisbaneHLB Mann Judd

Level 15, 66 Eagle Street Brisbane QLD 4000Tel +61 7 3001 8800 | Fax +61 7 3221 0812Email mailbox@hlbqld.com.au

Gold CoastHLB Mann Judd

Level 3, 2 Corporate Court Bundall QLD 4217Tel +61 7 5574 0922 | Fax +61 7 5574 0632Email info@hlbgc.com.au

MelbourneHLB Mann Judd

Level 9, 575 Bourke Street Melbourne VIC 3000Tel +61 3 9606 3888 | Fax +61 3 9606 3800Email mailbox@hlbvic.com.au

PerthHLB Mann Judd

Level 4, 130 Stirling Street Perth WA 6000Tel +61 8 9227 7500 | Fax +61 8 9227 7533Email mailbox@hlbwa.com.au

Perth (Insolvency WA)HLB Mann Judd (Insolvency WA)

Ground Floor, 15 Rheola Street Perth WA 6000Tel +61 8 9215 7900 | Fax +61 8 9321 0429Email kwallman@hlbinsol.com.au

SydneyHLB Mann Judd

Level 19, 207 Kent Street Sydney NSW 2000Tel 02 9020 4000 | Fax 02 9020 4190Email mailbox@hlbnsw.com.au

WollongongHLB Mann Judd

65 Kembla Street Wollongong NSW 2500Tel 02 4254 6500 | Fax 02 4226 2371Email mailbox@hlbw.com.au

HobartLorkin Delpero Harris31 Davey Street Hobart TAS 7000Tel 03 6224 4844 | Fax 03 6223 7212Email mail@ldh.com.au

LismoreThomas Noble & Russell

31 Keen Street Lismore NSW 2480Tel 02 6621 8544 | Fax 02 6621 9035Email mailbox@tnr.com.au

Member Firms

Representative Firms

The HLB Mann Judd Australasian Association is an Australasian organisation of accounting firms, business and financial advisers. Each member firm is separately owned and managed and has no liability for the acts and omissions of any other member firm. Not all services listed in this brochure are provided by all member firms.

HLB Mann Judd firms are part of International. A world-wide organisation of accounting firms and business advisers.

www.hlb.com.au