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<!DOCTYPE html><html xmlns:v="urn:schemas-microsoft-com:vml" xmlns:o="urn:schemas-microsoft-com:office:office" lang="en"><head><title></title><meta http-equiv="Content-Type" content="text/html; charset=utf-8" /><meta name="viewport" content="width=device-width,initial-scale=1" /><!--[if mso]><xml><o:OfficeDocumentSettings><o:PixelsPerInch>96</o:PixelsPerInch><o:AllowPNG/></o:OfficeDocumentSettings></xml><![endif]--><style> *{box-sizing:border-box}body{margin:0;padding:0}a[x-apple-data-detectors]{color:inherit!important;text-decoration:inherit!important}#MessageViewBody a{color:inherit;text-decoration:none}p{line-height:inherit}.desktop_hide,.desktop_hide table{mso-hide:all;display:none;max-height:0;overflow:hidden}.image_block img+div{display:none} @media (max-width:680px){.social_block.desktop_hide .social-table{display:inline-block!important}.mobile_hide{display:none}.row-content{width:100%!important}.stack .column{width:100%;display:block}.mobile_hide{min-height:0;max-height:0;max-width:0;overflow:hidden;font-size:0}.desktop_hide,.desktop_hide table{display:table!important;max-height:none!important}} </style></head><body style="margin:0;padding:0;-webkit-text-size-adjust:none;text-size-adjust:none;background-color:#fff"><table class="nl-container" width="100%" border="0" cellpadding="0" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0;background-color:#fff"><tbody><tr><td><table class="row row-1" align="center" width="100%" border="0" cellpadding="0" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0;background-color:#fff"><tbody> <tr><td><table class="row-content stack" align="center" border="0" cellpadding="0" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0;background-color:#fff;color:#333;width:660px;margin:0 auto" width="660"><tbody><tr><td class="column column-1" width="50%" style="mso-table-lspace:0;mso-table-rspace:0;font-weight:400;text-align:left;padding-top:20px;vertical-align:top;border-top:0;border-right:0;border-bottom:0;border-left:0"><table class="image_block block-1" width="100%" border="0" cellpadding="0" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0"><tr><td class="pad" style="width:100%"><div class="alignment" align="center" style="line-height:10px"><a href="https://www.afaanz.org/" target="_blank" style="outline:none" tabindex="-1"><img src="https://d15k2d11r6t6rl.cloudfront.net/public/users/Integrators/a3385784-71e0-4da0-b392-607d3a5bfdb0/me_afaanz/index.jpg" style="display:block;height:auto;border:0;max-width:303px;width:100%" width="303" alt="Image" title="Image" /></a></div></td></tr></table></td><td class="column column-2" width="50%" style="mso-table-lspace:0;mso-table-rspace:0;font-weight:400;text-align:left;padding-bottom:20px;padding-top:20px;vertical-align:top;border-top:0;border-right:0;border-bottom:0;border-left:0"><table class="text_block block-1" width="100%" border="0" cellpadding="0" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0;word-break:break-word"><tr><td class="pad" style="padding-bottom:15px;padding-left:10px;padding-right:10px;padding-top:20px"><div style="font-family:sans-serif"><div class style="text-align:center;font-family:Arial,Helvetica Neue,Helvetica,sans-serif;font-size:12px;mso-line-height-alt:18px;color:#06062b;line-height:1.5"><p style="margin:0;mso-line-height-alt:21px"><span style="font-size:14px;"><strong>November 2023</strong></span></p><p style="margin:0;mso-line-height-alt:18px"></p><div style="text-align:center;font-size:12px"><span style="font-size:38px;"><span style="font-size:38px;"><span style="font-size:38px;">NEW</span></span><span style="font-size:38px;">S</span><span style="font-size:38px;">LETTER</span></span></div><p style="margin:0;mso-line-height-alt:18px"></p></div></div></td></tr></table></td></tr></tbody></table></td></tr></tbody></table><table class="row row-2" align="center" width="100%" border="0" cellpadding="0" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0"><tbody><tr><td><table class="row-content stack" align="center" border="0" cellpadding="0" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0;background-color:#fff;color:#000;width:660px;margin:0 auto" width="660"><tbody><tr><td class="column column-1" width="100%" style="mso-table-lspace:0;mso-table-rspace:0;font-weight:400;text-align:left;padding-bottom:5px;padding-top:5px;vertical-align:top;border-top:0;border-right:0;border-bottom:0;border-left:0"><table class="divider_block block-1" width="100%" border="0" cellpadding="10" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0"><tr><td class="pad"><div class="alignment" align="center"><table border="0" cellpadding="0" cellspacing="0" role="presentation" width="100%" style="mso-table-lspace:0;mso-table-rspace:0"><tr><td class="divider_inner" style="font-size:1px;line-height:1px;border-top:4px solid #00f"><span> </span></td></tr></table></div></td></tr></table></td></tr></tbody></table></td></tr></tbody></table><table class="row row-3" align="center" width="100%" border="0" cellpadding="0" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0"><tbody><tr><td><table class="row-content stack" align="center" border="0" cellpadding="0" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0;background-color:#fff;border-radius:0;color:#000;width:660px;margin:0 auto" width="660"><tbody><tr><td class="column column-1" width="100%" style="mso-table-lspace:0;mso-table-rspace:0;font-weight:400;text-align:left;padding-bottom:5px;padding-top:5px;vertical-align:top;border-top:0;border-right:0;border-bottom:0;border-left:0"><table class="image_block block-1" width="100%" border="0" cellpadding="0" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0"><tr><td class="pad" style="width:100%"><div class="alignment" align="center" style="line-height:10px"><img src="https://d15k2d11r6t6rl.cloudfront.net/public/users/Integrators/a3385784-71e0-4da0-b392-607d3a5bfdb0/me_afaanz/Auckland%20Banner.png" style="display:block;height:auto;border:0;max-width:660px;width:100%" width="660" /></div></td></tr></table><table class="text_block block-2" width="100%" border="0" cellpadding="10" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0;word-break:break-word"><tr><td class="pad"><div style="font-family:sans-serif"><div class style="font-size:14px;font-family:Arial,Helvetica Neue,Helvetica,sans-serif;mso-line-height-alt:16.8px;color:#555;line-height:1.2"><p style="margin:0;text-align:center;mso-line-height-alt:16.8px"><span style="font-size:16px;color:#0007ff;"><strong>AFAANZ Conference</strong></span></p><p style="margin:0;mso-line-height-alt:16.8px"> </p><p style="margin:0;text-align:center;mso-line-height-alt:19.2px"><strong><em>30 June - 2 July 2024 at the Cordis, Auckland, New Zealand</em></strong></p><p style="margin:0;mso-line-height-alt:16.8px"> </p><p style="margin:0;text-align:center;mso-line-height-alt:19.2px"><span style="font-size:16px;"><strong>Call for Papers</strong></span></p><p style="margin:0;mso-line-height-alt:16.8px"> </p><p style="margin:0;mso-line-height-alt:19.2px">AFAANZ is devoted to a broad spectrum of accounting and finance research and we welcome innovative research approaches as well as those that are well established. Papers are invited in the broad areas of accounting, finance, auditing, corporate governance, accounting information systems,</p><p style="margin:0;mso-line-height-alt:19.2px"> accounting education, ethics, corporate social responsibility, tax and related fields. There are best paper prizes in all categories and outstanding reviewer awards. All papers at this year’s conference will be subject to blind peer review. AFAANZ encourages new and developing researchers to attend the conference. This year we will again extend a discount to first time AFAANZ conference attendees, retired academics and full-time higher degree research students.</p><p style="margin:0;mso-line-height-alt:16.8px"> </p><p style="margin:0;mso-line-height-alt:19.2px">AFAANZ 2024 will be held face-to-face at the Cordis, Auckland, New Zealand.</p><p style="margin:0;mso-line-height-alt:16.8px"> </p><p style="margin:0;mso-line-height-alt:19.2px">The two plenary speakers at the conference will be:</p><ul style="line-height:1.2;mso-line-height-alt:19.2px"><li>Professor Sarah McVay, University of Washington</li><li>Professor Craig Deegan, University of Tasmania </li></ul><p style="margin:0;mso-line-height-alt:19.2px"><strong>Guidelines for Submission</strong></p><p style="margin:0;mso-line-height-alt:19.2px">Further details regarding the submission of papers will be made available on the AFAANZ conference website at <a href="https://www.afaanz.org/conference" title="https://www.afaanz.org/conference">https://www.afaanz.org/conference</a>. Papers can be submitted from October 9 at</p><p style="margin:0;mso-line-height-alt:19.2px"> <a href="https://www.openconf.org/afaanz2024/openconf.php" target="_blank" style="text-decoration: underline; color: #0068A5;" rel="noopener">https://www.openconf.org/afaanz2024/openconf.php</a></p><p style="margin:0;mso-line-height-alt:16.8px"> </p><p style="margin:0;mso-line-height-alt:19.2px"> Papers will only be considered if at least one author is an individual member of AFAANZ, with members enjoying a reduced registration fee for the conference. To become a member of AFAANZ please go to <a href="https://www.afaanz.org/membership" style="text-decoration: underline; color: #0068A5;">https://www.afaanz.org/membership</a>. Alternatively, a $50 submission fee can be paid <a href="/afaanz-conference-paper-submission-fee" target="_blank" style="text-decoration: underline; color: #0068A5;" rel="noopener">HERE</a> and the balance paid upon conference registration. </p><p style="margin:0;mso-line-height-alt:16.8px"> </p><p style="margin:0;mso-line-height-alt:19.2px"><strong>Submission Date</strong></p><p style="margin:0;mso-line-height-alt:19.2px">Papers must be submitted by Thursday, 8 February 2024, 5pm (ADST). Late submissions will NOT be accepted.</p><p style="margin:0;mso-line-height-alt:16.8px"> </p><p style="margin:0;mso-line-height-alt:19.2px"><strong>Notification</strong></p><p style="margin:0;mso-line-height-alt:19.2px"> Email notification of the outcome and review feedback of submissions is expected to be sent to the</p><p style="margin:0;mso-line-height-alt:19.2px">submitting author in April 2024.</p><p style="margin:0;mso-line-height-alt:16.8px"> </p><p style="margin:0;mso-line-height-alt:19.2px"><strong>Enquiries</strong></p><p style="margin:0;mso-line-height-alt:19.2px">Any enquiries regarding the submission process for papers can be directed to:</p><p style="margin:0;mso-line-height-alt:19.2px"> David Bond and Lily Chen at <a href="mailto:chair@afaanz.org" style="text-decoration: underline; color: #0068A5;">chair@afaanz.org</a></p></div></div></td></tr></table><table class="divider_block block-3" width="100%" border="0" cellpadding="10" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0"><tr><td class="pad"><div class="alignment" align="center"><table border="0" cellpadding="0" cellspacing="0" role="presentation" width="100%" style="mso-table-lspace:0;mso-table-rspace:0"><tr><td class="divider_inner" style="font-size:1px;line-height:1px;border-top:4px solid #00f"><span> </span></td></tr></table></div></td></tr></table></td></tr></tbody></table></td></tr></tbody></table><table class="row row-4" align="center" width="100%" border="0" cellpadding="0" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0"><tbody><tr><td><table class="row-content stack" align="center" border="0" cellpadding="0" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0;background-color:#fff;border-radius:0;color:#000;width:660px;margin:0 auto" width="660"><tbody><tr><td class="column column-1" width="100%" style="mso-table-lspace:0;mso-table-rspace:0;font-weight:400;text-align:left;padding-bottom:5px;padding-top:5px;vertical-align:top;border-top:0;border-right:0;border-bottom:0;border-left:0"><table class="image_block block-1" width="100%" border="0" cellpadding="0" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0"><tr><td class="pad" style="width:100%"><div class="alignment" align="center" style="line-height:10px"><img src="https://d15k2d11r6t6rl.cloudfront.net/public/users/Integrators/a3385784-71e0-4da0-b392-607d3a5bfdb0/me_afaanz/add%20to%20calendar%20banner.png" style="display:block;height:auto;border:0;max-width:350px;width:100%" width="350" /></div></td></tr></table></td></tr></tbody></table></td></tr> </tbody></table><table class="row row-5" align="center" width="100%" border="0" cellpadding="0" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0"><tbody><tr><td><table class="row-content stack" align="center" border="0" cellpadding="0" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0;background-color:#fff;border-radius:0;color:#000;width:660px;margin:0 auto" width="660"><tbody><tr><td class="column column-1" width="100%" style="mso-table-lspace:0;mso-table-rspace:0;font-weight:400;text-align:left;padding-bottom:5px;padding-top:5px;vertical-align:top;border-top:0;border-right:0;border-bottom:0;border-left:0"><table class="image_block block-1" width="100%" border="0" cellpadding="0" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0"><tr><td class="pad" style="width:100%"><div class="alignment" align="center" style="line-height:10px"><img src="https://d15k2d11r6t6rl.cloudfront.net/public/users/Integrators/a3385784-71e0-4da0-b392-607d3a5bfdb0/me_afaanz/Crossroads%20banner.png" style="display:block;height:auto;border:0;max-width:660px;width:100%" width="660" /></div></td></tr></table><table class="text_block block-2" width="100%" border="0" cellpadding="10" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0;word-break:break-word"><tr><td class="pad"><div style="font-family:sans-serif"><div class style="font-size:14px;font-family:Arial,Helvetica Neue,Helvetica,sans-serif;mso-line-height-alt:16.8px;color:#555;line-height:1.2"><p style="margin:0;font-size:14px;text-align:center;mso-line-height-alt:16.8px"><strong><span style="font-size:16px;color:#0014ff;">EDUCATION FORUM</span></strong></p><p style="margin:0;font-size:14px;mso-line-height-alt:16.8px"> </p><p style="margin:0;font-size:14px;mso-line-height-alt:16.8px"> In 2023 there have been many developments that have effectively placed accounting education and accounting practice at the cross-roads. Reflecting this, important decisions need to be made now which potentially can have far reaching consequences. The theme will be that: <strong>the time for action is now!</strong></p><p style="margin:0;font-size:14px;mso-line-height-alt:16.8px"> </p><p style="margin:0;mso-line-height-alt:16.8px"> Title: <strong><em>Accounting at the crossroads</em></strong></p><p style="margin:0;mso-line-height-alt:16.8px">Date: <em>Tuesday 28 November 2023</em></p><p style="margin:0;mso-line-height-alt:16.8px">Time: <em>8.30am to 6.15pm AEDT</em></p><p style="margin:0;mso-line-height-alt:16.8px">Registration Fee: $80 (for both AFAANZ & RMIT events: $115)</p><p style="margin:0;mso-line-height-alt:16.8px"> Where: Chartered Accountants Australia and New Zealand, Level 18, 600 Bourke St, Melbourne</p><p style="margin:0;font-size:14px;mso-line-height-alt:16.8px"> </p><p style="margin:0;font-size:14px;mso-line-height-alt:16.8px"><strong>The program will be available tomorrow, but you can register for this important event <a href="https://www.afaanz.org/education-forum" target="_blank" style="text-decoration: underline; color: #0068A5;" rel="noopener">HERE</a></strong></p><p style="margin:0;font-size:14px;mso-line-height-alt:16.8px"> </p><p style="margin:0;font-size:14px;mso-line-height-alt:16.8px"> </p></div></div></td></tr></table><table class="image_block block-3" width="100%" border="0" cellpadding="0" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0"><tr><td class="pad" style="width:100%"><div class="alignment" align="center" style="line-height:10px"><img src="https://d15k2d11r6t6rl.cloudfront.net/public/users/Integrators/a3385784-71e0-4da0-b392-607d3a5bfdb0/me_afaanz/editor_images/f6389c48-9a83-472c-9c96-5fb6f1b42566.png" style="display:block;height:auto;border:0;max-width:660px;width:100%" width="660" /></div></td></tr></table><table class="text_block block-4" width="100%" border="0" cellpadding="10" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0;word-break:break-word"><tr><td class="pad"><div style="font-family:sans-serif"><div class style="font-size:14px;font-family:Arial,Helvetica Neue,Helvetica,sans-serif;mso-line-height-alt:16.8px;color:#555;line-height:1.2"><p style="margin:0;mso-line-height-alt:16.8px"><strong>The RMIT University Accounting Educators' Conference 2023 is fast approaching! </strong></p><p style="margin:0;mso-line-height-alt:16.8px"> </p><p style="margin:0;mso-line-height-alt:16.8px">The conference is once again proudly sponsored by CPA Australia.</p><p style="margin:0;mso-line-height-alt:16.8px"> </p><p style="margin:0;mso-line-height-alt:16.8px"><strong>Theme:</strong> Artificial Intelligence (AI) and Curriculum Change in Accounting Education</p><p style="margin:0;mso-line-height-alt:16.8px"><strong>Date:</strong> Monday, 27 November 2023</p><p style="margin:0;mso-line-height-alt:16.8px"><strong>Time:</strong> 8.30 am -5.00 pm (AEDT) followed by networking drinks</p><p style="margin:0;mso-line-height-alt:16.8px"> <strong>Location:</strong> CPA Australia Level 20, 28 Freshwater Place Southbank Vic 3006</p><p style="margin:0;mso-line-height-alt:16.8px"> </p><p style="margin:0;mso-line-height-alt:16.8px">The Conference is being held in <strong>hybrid mode.</strong></p><p style="margin:0;mso-line-height-alt:16.8px"> </p><p style="margin:0;mso-line-height-alt:16.8px"><strong>Registration Fee: </strong>In-person $50 and online $20 (AUD) (for both AFAANZ & RMIT events: $115)</p><p style="margin:0;mso-line-height-alt:16.8px">To register, please click<strong> <a href="https://www.afaanz.org/education-forum" target="_blank" rel="noopener" style="text-decoration: underline; color: #0068A5;">HERE</a></strong></p><p style="margin:0;mso-line-height-alt:16.8px"> </p><p style="margin:0;text-align:center;mso-line-height-alt:16.8px"><em><strong>AFAANZ and RMIT offer a 10% discount on registration for both events!</strong></em></p></div></div></td></tr></table> <table class="divider_block block-5" width="100%" border="0" cellpadding="10" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0"><tr><td class="pad"><div class="alignment" align="center"><table border="0" cellpadding="0" cellspacing="0" role="presentation" width="100%" style="mso-table-lspace:0;mso-table-rspace:0"><tr><td class="divider_inner" style="font-size:1px;line-height:1px;border-top:4px solid #00f"><span> </span></td></tr></table></div></td></tr> </table><table class="image_block block-6" width="100%" border="0" cellpadding="0" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0"><tr><td class="pad" style="width:100%"><div class="alignment" align="center" style="line-height:10px"><img src="https://d15k2d11r6t6rl.cloudfront.net/public/users/Integrators/a3385784-71e0-4da0-b392-607d3a5bfdb0/me_afaanz/Insight%20Series%20Banner%202.png" style="display:block;height:auto;border:0;max-width:623px;width:100%" width="623" /></div></td></tr></table><table class="image_block block-7" width="100%" border="0" cellpadding="0" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0"><tr><td class="pad" style="width:100%"><div class="alignment" align="center" style="line-height:10px"><img src="https://d15k2d11r6t6rl.cloudfront.net/public/users/Integrators/a3385784-71e0-4da0-b392-607d3a5bfdb0/me_afaanz/Sandberg%20Insight%20Series.png" style="display:block;height:auto;border:0;max-width:453px;width:100%" width="453" /></div></td></tr></table><table class="text_block block-8" width="100%" border="0" cellpadding="10" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0;word-break:break-word"><tr><td class="pad"><div style="font-family:sans-serif"><div class style="font-size:14px;font-family:Arial,Helvetica Neue,Helvetica,sans-serif;mso-line-height-alt:16.8px;color:#555;line-height:1.2"><p style="margin:0;font-size:14px;mso-line-height-alt:16.8px">To attend this online Insight Series event, register <a href="https://us02web.zoom.us/meeting/register/tZAqce2gpzwvEtxH7zf4UYWRmEHSuk9C3-hp" target="_blank" style="text-decoration: underline; color: #0068A5;" rel="noopener">HERE</a><a href="https://us02web.zoom.us/j/84764897588" target="_blank" style="text-decoration: underline; color: #0068A5;" rel="noopener"></a></p></div></div></td></tr></table><table class="divider_block block-9" width="100%" border="0" cellpadding="10" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0"><tr><td class="pad"><div class="alignment" align="center"><table border="0" cellpadding="0" cellspacing="0" role="presentation" width="100%" style="mso-table-lspace:0;mso-table-rspace:0"><tr><td class="divider_inner" style="font-size:1px;line-height:1px;border-top:4px solid #00f"><span> </span></td></tr></table></div></td></tr></table><table class="image_block block-10" width="100%" border="0" cellpadding="0" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0"><tr><td class="pad" style="width:100%"><div class="alignment" align="center" style="line-height:10px"><img src="https://d15k2d11r6t6rl.cloudfront.net/public/users/Integrators/a3385784-71e0-4da0-b392-607d3a5bfdb0/me_afaanz/Tax%20SIG%20Banner.png" style="display:block;height:auto;border:0;max-width:660px;width:100%" width="660" /></div></td></tr></table></td></tr></tbody></table> </td></tr></tbody></table><table class="row row-6" align="center" width="100%" border="0" cellpadding="0" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0"><tbody><tr><td><table class="row-content stack" align="center" border="0" cellpadding="0" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0;background-color:#fff;border-radius:0;color:#000;width:660px;margin:0 auto" width="660"><tbody><tr><td class="column column-1" width="100%" style="mso-table-lspace:0;mso-table-rspace:0;font-weight:400;text-align:left;padding-bottom:5px;padding-top:5px;vertical-align:top;border-top:0;border-right:0;border-bottom:0;border-left:0"><table class="text_block block-1" width="100%" border="0" cellpadding="10" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0;word-break:break-word"><tr><td class="pad"><div style="font-family:sans-serif"><div class style="font-size:14px;font-family:Arial,Helvetica Neue,Helvetica,sans-serif;mso-line-height-alt:16.8px;color:#555;line-height:1.2"><p style="margin:0;text-align:center;mso-line-height-alt:16.8px"><span style="font-size:16px;"><strong>AFAANZ Tax Special Interest Group</strong></span></p><p style="margin:0;mso-line-height-alt:16.8px"> </p><p style="margin:0;text-align:center;mso-line-height-alt:19.2px"><span style="font-size:16px;"><strong>‘Meet the Editors’ panel</strong></span></p><p style="margin:0;text-align:center;mso-line-height-alt:16.8px"> </p><p style="margin:0;mso-line-height-alt:19.2px">Are you teaching or researching in the field of tax and wondering where to publish your research?</p><p style="margin:0;mso-line-height-alt:19.2px">Are you a HDR student or ECR who would benefit from some tips and tricks on publishing?</p><p style="margin:0;mso-line-height-alt:19.2px"> Are you uncertain about the role of a reviewer? If your answer is ‘yes’, please join us on the <em><strong>15th of November 2023 from 1pm - 2pm</strong></em> AEST via Zoom for a ‘Meet the Editors’ panel with Professor Ellie Chapple (Queensland University of Technology) and Professor Adrian Sawyer (University of Canterbury).</p><p style="margin:0;mso-line-height-alt:16.8px"> </p><p style="margin:0;mso-line-height-alt:19.2px"> <strong>Ellie (Larelle) Chapple i</strong>s Professor of Accounting in the Faculty of Business and Law at QUT where she is the chief investigator in the research program ‘Accounting for Social Change’ and the Director of Research Training in the Faculty of Business & Law. She is a member of AFAANZ, a member of the Society of Corporate Law Academics and a Legal practitioner admitted to the Supreme Court of Queensland. Ellie also holds a professional Doctorate in Juridical Science (SJD) from QUT. </p><p style="margin:0;mso-line-height-alt:19.2px"> Ellie is a deputy editor-in-chief for Accounting and Finance and was the co-editor of the Accounting Research Journal for 8 years. Her teaching and research interests are primarily corporate law, corporate governance, non-financial reporting and capital market transactions. She has published the results of her research, including corporate disclosure issues in fundraising and takeovers and corporate governance, in journals such as Accounting and Finance, Abacus, Company and Securities Law Journal, Australian Business Law Review, Australian Journal of Management, Australian Journal of Corporate Law, Journal of Business Ethics, Journal of Corporate Law Studies, Pacific-Basin Finance Journal. Ellie also maintains an interest in Insolvency Law. </p></div></div></td></tr></table></td></tr></tbody></table></td></tr></tbody></table><table class="row row-7" align="center" width="100%" border="0" cellpadding="0" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0"><tbody><tr><td><table class="row-content stack" align="center" border="0" cellpadding="0" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0;background-color:#fff;border-radius:0;color:#000;width:660px;margin:0 auto" width="660"><tbody><tr><td class="column column-1" width="50%" style="mso-table-lspace:0;mso-table-rspace:0;font-weight:400;text-align:left;padding-bottom:5px;padding-top:5px;vertical-align:top;border-top:0;border-right:0;border-bottom:0;border-left:0"><table class="image_block block-1" width="100%" border="0" cellpadding="0" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0"><tr><td class="pad" style="width:100%"><div class="alignment" align="center" style="line-height:10px"><img src="https://d15k2d11r6t6rl.cloudfront.net/public/users/Integrators/a3385784-71e0-4da0-b392-607d3a5bfdb0/me_afaanz/Ellie%20Chapple.png" style="display:block;height:auto;border:0;max-width:145px;width:100%" width="145" /></div></td></tr></table></td><td class="column column-2" width="50%" style="mso-table-lspace:0;mso-table-rspace:0;font-weight:400;text-align:left;padding-bottom:5px;padding-top:5px;vertical-align:top;border-top:0;border-right:0;border-bottom:0;border-left:0"><table class="image_block block-1" width="100%" border="0" cellpadding="0" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0"><tr><td class="pad" style="width:100%;padding-right:0;padding-left:0"><div class="alignment" align="center" style="line-height:10px"><img src="https://d15k2d11r6t6rl.cloudfront.net/public/users/Integrators/a3385784-71e0-4da0-b392-607d3a5bfdb0/me_afaanz/Sawyer%20Adrian.jpg" style="display:block;height:auto;border:0;max-width:132px;width:100%" width="132" /></div></td></tr></table></td></tr></tbody></table></td></tr></tbody></table><table class="row row-8" align="center" width="100%" border="0" cellpadding="0" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0"><tbody><tr><td><table class="row-content stack" align="center" border="0" cellpadding="0" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0;background-color:#fff;border-radius:0;color:#000;width:660px;margin:0 auto" width="660"><tbody><tr><td class="column column-1" width="100%" style="mso-table-lspace:0;mso-table-rspace:0;font-weight:400;text-align:left;padding-bottom:5px;padding-top:5px;vertical-align:top;border-top:0;border-right:0;border-bottom:0;border-left:0"><table class="text_block block-1" width="100%" border="0" cellpadding="10" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0;word-break:break-word"><tr><td class="pad"><div style="font-family:sans-serif"><div class style="font-size:14px;font-family:Arial,Helvetica Neue,Helvetica,sans-serif;mso-line-height-alt:16.8px;color:#555;line-height:1.2"><p style="margin:0;mso-line-height-alt:16.8px"> <strong>Adrian Sawyer </strong>is Professor of Taxation in the UC Business School at the University of Canterbury, NZ. Adrian holds a Doctor of Juridical Science (SJD) from the University of Virginia, and MCom(Hons), BCom and LLB degrees from the University of Canterbury. He is a FCA (CA-ANZ) and FCPA (CPA Australia), and Barrister and Solicitor of the High Court of New Zealand. He has an extensive publication record, with articles appearing in scholarly and professional journals and chapters in books published in Africa, Asia, Australasia, Europe and North America. He is on numerous editorial boards and is Chair of the Editors of the New Zealand Journal of Taxation Law and Policy. His research interests include tax administration and compliance, international taxation (including international organisations), tax policy, and taxpayers’ rights. </p><p style="margin:0;mso-line-height-alt:16.8px"><strong> </strong></p><p style="margin:0;mso-line-height-alt:16.8px"><strong>Event details:</strong></p><p style="margin:0;mso-line-height-alt:16.8px">Event: AFAANZ Tax SIG “Meet the Editors’ panel</p><p style="margin:0;mso-line-height-alt:16.8px">Date: 15 November 2023 </p><p style="margin:0;mso-line-height-alt:16.8px">Time: 1pm – 2pm AEST </p><p style="margin:0;mso-line-height-alt:16.8px">Location: Zoom</p><p style="margin:0;mso-line-height-alt:16.8px">RSVP: Register your interest here: <a href="https://forms.office.com/pages/responsepage.aspx?id=o1IL3MVo90SIHZOD2IULlsu4f5QwEC5GjMOdWSRT7t1UNDZSRERaRU9RVzVRM0FTTlFKS0RPQ0lLNy4u" target="_blank" style="text-decoration: underline; color: #0068A5;" rel="noopener">https://forms.office.com/r/y5umgemihy</a></p><p style="margin:0;mso-line-height-alt:16.8px">Cost: <strong>FREE</strong></p><p style="margin:0;mso-line-height-alt:16.8px"> </p><p style="margin:0;mso-line-height-alt:16.8px"> If you have any questions, please email: <a href="mailto:bronwyn.mccredie@qut.edu.au" style="text-decoration: underline; color: #0068A5;">bronwyn.mccredie@qut.edu.au</a></p><p style="margin:0;mso-line-height-alt:16.8px"> </p><p style="margin:0;mso-line-height-alt:16.8px"><strong>An AFAANZ Tax SIG capacity building and development activity</strong></p></div></div></td></tr></table></td></tr></tbody></table></td></tr></tbody></table><table class="row row-9" align="center" width="100%" border="0" cellpadding="0" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0"><tbody><tr><td><table class="row-content stack" align="center" border="0" cellpadding="0" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0;background-color:#fff;border-radius:0;color:#000;width:660px;margin:0 auto" width="660"><tbody><tr><td class="column column-1" width="100%" style="mso-table-lspace:0;mso-table-rspace:0;font-weight:400;text-align:left;padding-bottom:5px;padding-top:5px;vertical-align:top;border-top:0;border-right:0;border-bottom:0;border-left:0"><table class="divider_block block-1" width="100%" border="0" cellpadding="10" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0"><tr><td class="pad"><div class="alignment" align="center"><table border="0" cellpadding="0" cellspacing="0" role="presentation" width="100%" style="mso-table-lspace:0;mso-table-rspace:0"><tr><td class="divider_inner" style="font-size:1px;line-height:1px;border-top:4px solid #00f"><span> </span></td></tr></table></div></td></tr></table></td></tr></tbody></table></td></tr></tbody></table><table class="row row-10" align="center" width="100%" border="0" cellpadding="0" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0"><tbody><tr><td><table class="row-content stack" align="center" border="0" cellpadding="0" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0;background-color:#fff;border-radius:0;color:#000;width:660px;margin:0 auto" width="660"><tbody><tr><td class="column column-1" width="100%" style="mso-table-lspace:0;mso-table-rspace:0;font-weight:400;text-align:left;padding-bottom:5px;padding-top:5px;vertical-align:top;border-top:0;border-right:0;border-bottom:0;border-left:0"><table class="image_block block-1" width="100%" border="0" cellpadding="0" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0"><tr><td class="pad" style="width:100%;padding-right:0;padding-left:0"><div class="alignment" align="center" style="line-height:10px"><img src="https://d15k2d11r6t6rl.cloudfront.net/public/users/Integrators/a3385784-71e0-4da0-b392-607d3a5bfdb0/me_afaanz/CAANZ_Logo_2023.png" style="display:block;height:auto;border:0;max-width:198px;width:100%" width="198" /></div></td></tr></table></td></tr></tbody> </table></td></tr></tbody></table><table class="row row-11" align="center" width="100%" border="0" cellpadding="0" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0"><tbody><tr><td><table class="row-content stack" align="center" border="0" cellpadding="0" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0;background-color:#fff;border-radius:0;color:#000;width:660px;margin:0 auto" width="660"><tbody><tr><td class="column column-1" width="100%" style="mso-table-lspace:0;mso-table-rspace:0;font-weight:400;text-align:left;padding-bottom:5px;padding-top:5px;vertical-align:top;border-top:0;border-right:0;border-bottom:0;border-left:0"><table class="image_block block-1" width="100%" border="0" cellpadding="0" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0"><tr><td class="pad" style="width:100%"><div class="alignment" align="center" style="line-height:10px"><img src="https://d15k2d11r6t6rl.cloudfront.net/public/users/Integrators/a3385784-71e0-4da0-b392-607d3a5bfdb0/me_afaanz/CA%20make%20things%20happen%20banner.png" style="display:block;height:auto;border:0;max-width:656px;width:100%" width="656" /></div></td></tr></table></td></tr></tbody></table></td></tr></tbody></table><table class="row row-12" align="center" width="100%" border="0" cellpadding="0" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0"><tbody><tr><td><table class="row-content stack" align="center" border="0" cellpadding="0" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0;background-color:#fff;border-radius:0;color:#000;width:660px;margin:0 auto" width="660"><tbody><tr><td class="column column-1" width="100%" style="mso-table-lspace:0;mso-table-rspace:0;font-weight:400;text-align:left;padding-bottom:5px;padding-top:5px;vertical-align:top;border-top:0;border-right:0;border-bottom:0;border-left:0"><table class="text_block block-1" width="100%" border="0" cellpadding="10" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0;word-break:break-word"><tr><td class="pad"><div style="font-family:sans-serif"><div class style="font-size:14px;font-family:Arial,Helvetica Neue,Helvetica,sans-serif;mso-line-height-alt:16.8px;color:#555;line-height:1.2"><p style="margin:0;mso-line-height-alt:16.8px">Dear AFAANZ members,</p><p style="margin:0;mso-line-height-alt:16.8px"> </p><p style="margin:0;mso-line-height-alt:16.8px">As you may recall, we had the opportunity to present our strategic direction for the Attractiveness of the Profession during the 2023 AFAANZ Conference. We have made some exciting progress that we want to share with you, including access to tools and resources to assist you in your teaching journey, enabling your students to turn their passions into fulfilling careers.</p><p style="margin:0;mso-line-height-alt:16.8px"><strong> </strong></p><p style="margin:0;mso-line-height-alt:16.8px"><span style="color:#9200ff;font-size:15px;"><strong>Recap of our strategic direction</strong></span></p><p style="margin:0;mso-line-height-alt:16.8px"> </p><p style="margin:0;mso-line-height-alt:18px"> At Chartered Accountants ANZ, we acknowledge the accounting profession's challenges, with growing demand for accountants and a shortage of students opting for this career. Our top priority is to fortify the accounting talent pipeline by targeting students during their high school years when they’re choosing subjects that will shape their futures.</p><p style="margin:0;mso-line-height-alt:16.8px"> </p><p style="margin:0;mso-line-height-alt:18px"> To drive change in GenZ’s perceptions of accounting, we need to show young people the crucial role accountants play in making epic things happen. Behind every industry and every business, big or small, are financial experts making everything possible, from concerts and movie premiers to small businesses and sports teams. Our aim is to highlight the impact and diversity of careers in accounting and inspire young people to see how they too can make epic things happen. </p><p style="margin:0;mso-line-height-alt:18px"><strong> </strong></p><p style="margin:0;mso-line-height-alt:18px"><span style="color:#9200ff;font-size:15px;"><strong>Initiatives to </strong><strong>reshape Gen Z’s perception of accounting</strong></span></p><p style="margin:0;mso-line-height-alt:16.8px"> </p><p style="margin:0;mso-line-height-alt:18px"><strong>CA ANZ + Year13 Partnership</strong></p><p style="margin:0;mso-line-height-alt:16.8px"> </p><p style="margin:0;mso-line-height-alt:18px"> If we are going to make any progress changing Gen Zs perception of accounting, we need to communicate with them in their language and through the platforms and social spaces they frequent. This is where our partnership with <a href="https://year13.com.au/" target="_blank" style="text-decoration: underline; color: #0068A5;" rel="noopener">Year13</a> becomes significant. <strong>WATCH VIDEO </strong><a href="https://vimeo.com/876997904" target="_blank" rel="noopener" style="text-decoration: underline; color: #0068A5;"><strong>HERE</strong></a> </p><p style="margin:0;mso-line-height-alt:16.8px"> </p><p style="margin:0;mso-line-height-alt:18px">Year13 is a GenZ-powered digital enterprise whose purpose is to support the school to work life transition and help young people live healthy and fulfilling lives. </p><p style="margin:0;mso-line-height-alt:16.8px"> </p><p style="margin:0;mso-line-height-alt:18px"> They reach 1.5 million students on their core platform, 3.5 million reached every month across all platforms, and more than 1,200 schools actively using its career tools platform. In partnership with Year13, we have recently launched an e-learning Academy, <a href="https://year13.com.au/academy/business-class" target="_blank" style="text-decoration: underline; color: #0068A5;" rel="noopener">BUSINESS CLASS,</a> to help us achieve our collective goal to inspire young people to embark on an accounting journey. </p><p style="margin:0;mso-line-height-alt:16.8px"> </p><p style="margin:0;mso-line-height-alt:18px">Take a look at more CA ANZ x Year13 content videos:</p><ul style="line-height:1.2;mso-line-height-alt:18px"><li><strong>TikTok activation</strong> <a href="https://www.tiktok.com/@year13au/video/7236519294207593735" target="_blank" style="text-decoration: underline; color: #0068A5;" rel="noopener">to chance perceptions of accounting</a></li><li> <strong>Webinar</strong> on <a href="https://vimeo.com/827523172" target="_blank" style="text-decoration: underline; color: #0068A5;" rel="noopener">how accounting can turn passions into careers</a></li><li> <strong>An e-learning Academy</strong> <a href="https://year13.com.au/academy/business-class" target="_blank" style="text-decoration: underline; color: #0068A5;" rel="noopener">to spark GenZ’s interest in accounting</a><a href="https://year13.com.au/academy/business-class" target="_blank" style="text-decoration: underline; color: #0068A5;" rel="noopener"></a></li></ul><p style="margin:0;mso-line-height-alt:18px"><strong>Resources</strong></p><p style="margin:0;mso-line-height-alt:16.8px"> </p><p style="margin:0;mso-line-height-alt:18px">We have created a library of resources that redefine accounting roles, aiming to inspire change and facilitate conversations with your students.</p><ul style="line-height:1.2;mso-line-height-alt:18px"><li> <strong><a href="https://www.charteredaccountantsanz.com/-/media/f3b73f1053be48baa9b7138fe14596f9.pdf" target="_blank" style="text-decoration: underline; color: #0068A5;" rel="noopener">NEW Career Cards</a> </strong>showcasing the diverse roles and opportunities within accounting to Gen Z.</li><li> <strong><a href="https://www.charteredaccountantsanz.com/member-services/resource-centre/tools-templates-guides" target="_blank" style="text-decoration: underline; color: #0068A5;" rel="noopener">High School toolkit</a> </strong>for members to talk to students about the role of accounting in business.</li><li> <strong><a href="https://www.charteredaccountantsanz.com/become-a-member/memberships/student-affiliates/make-epic-things-happen" target="_blank" style="text-decoration: underline; color: #0068A5;" rel="noopener">Webpage</a></strong> to share with students for inspiring content including access to Business Class.</li></ul><p style="margin:0;mso-line-height-alt:18px"><strong>Opportunity for employers / industry to support</strong></p><p style="margin:0;mso-line-height-alt:16.8px"> </p><p style="margin:0;mso-line-height-alt:18px"> Our partner Year13 has Virtual Work Experiences (VWEs). These are free, school-promoted opportunities for students to build their digital resumes with validated credentials by getting an idea for what it’s like to work at some of Australia’s best and brightest companies. You can view Year13’s VWEs collection <a href="https://year13.com.au/virtual-job-experience" target="_blank" style="text-decoration: underline; color: #0068A5;" rel="noopener">here</a>. If you are interested in learning more about sponsoring Year13’s VWEs, please reach out to us at <a href="mailto:brand@charteredaccountantsanz.com" style="text-decoration: underline; color: #0068A5;">brand@charteredaccountantsanz.com</a>. </p><p style="margin:0;mso-line-height-alt:18px"><strong> </strong></p><p style="margin:0;mso-line-height-alt:18px"><span style="color:#9200ff;"><strong>Much more to come, stay tuned!</strong></span></p><p style="margin:0;mso-line-height-alt:16.8px"> </p><p style="margin:0;mso-line-height-alt:18px">Your contribution to the future of our profession is vital. Join us in our mission to empower young people to discover their passions and purpose within the accounting profession.</p><p style="margin:0;mso-line-height-alt:18px">If you haven’t already, please sign up for our <a href="https://www.charteredaccountantsanz.com/become-a-member/why-ca/information-for-career-advisers/educators" style="text-decoration: underline; color: #0068A5;">educators' newsletter</a>.</p><p style="margin:0;mso-line-height-alt:16.8px"> </p><p style="margin:0;mso-line-height-alt:18px">Regards,</p><p style="margin:0;mso-line-height-alt:18px"><strong>Chartered Accountants Australia and New Zealand</strong></p><p style="margin:0;font-size:14px;mso-line-height-alt:16.8px"><a href="https://www.charteredaccountantsanz.com/become-a-member/why-ca/information-for-career-advisers" style="text-decoration: underline; color: #0068A5;">www.charteredaccountantsanz.com</a></p></div></div></td></tr></table></td></tr></tbody></table></td></tr></tbody></table><table class="row row-13" align="center" width="100%" border="0" cellpadding="0" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0"><tbody><tr><td><table class="row-content stack" align="center" border="0" cellpadding="0" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0;background-color:#fff;border-radius:0;color:#000;width:660px;margin:0 auto" width="660"><tbody><tr><td class="column column-1" width="100%" style="mso-table-lspace:0;mso-table-rspace:0;font-weight:400;text-align:left;padding-bottom:5px;padding-top:5px;vertical-align:top;border-top:0;border-right:0;border-bottom:0;border-left:0"><table class="divider_block block-1" width="100%" border="0" cellpadding="10" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0"><tr><td class="pad"><div class="alignment" align="center"><table border="0" cellpadding="0" cellspacing="0" role="presentation" width="100%" style="mso-table-lspace:0;mso-table-rspace:0"><tr><td class="divider_inner" style="font-size:1px;line-height:1px;border-top:4px solid #00f"><span> </span></td></tr></table></div></td></tr></table> <table class="image_block block-2" width="100%" border="0" cellpadding="0" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0"><tr><td class="pad" style="width:100%;padding-right:0;padding-left:0"><div class="alignment" align="center" style="line-height:10px"><img src="https://d15k2d11r6t6rl.cloudfront.net/public/users/Integrators/a3385784-71e0-4da0-b392-607d3a5bfdb0/me_afaanz/CPA_LOCKUP_STACKED_CMYK%20v2.jpg" style="display:block;height:auto;border:0;max-width:198px;width:100%" width="198" /></div></td></tr></table><table class="text_block block-3" width="100%" border="0" cellpadding="10" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0;word-break:break-word"><tr><td class="pad"><div style="font-family:sans-serif"><div class style="font-size:12px;font-family:Arial,Helvetica Neue,Helvetica,sans-serif;mso-line-height-alt:14.399999999999999px;color:#555;line-height:1.2"><p style="margin:0;font-size:14px;mso-line-height-alt:16.8px"><span style="font-size:15px;"><strong>New! Professional ethics resources now available</strong></span></p><p style="margin:0;font-size:14px;mso-line-height-alt:14.399999999999999px"> </p><p style="margin:0;font-size:14px;mso-line-height-alt:16.8px"> <span style="font-size:14px;">All CPA Australia members (except those excluded in the by-laws) must now complete 10 hours of ethics CPD per triennium. To support members with this requirement, we have developed a range of complimentary and paid content, such as:</span></p><ul style="line-height:1.2;mso-line-height-alt:16.8px;font-size:14px"><li> <span style="font-size:14px;"><strong>Professional ethics in focus:</strong> Learn about the impact of digital technologies, artificial intelligence and workplace culture on professional standards and ethics with this complimentary, member only online course. <a href="https://learn.cpaaustralia.com.au/lmt/clmsCatalogDetails.prMain?site=cpapd&in_region=au&in_offeringId=127642936&in_language_identifier=en&in_from_module=CLMSBROWSEV2.PRMAIN" target="_blank" style="text-decoration: underline; color: #0068A5;" rel="noopener">Register now.</a></span></li><li> <span style="font-size:14px;"><strong>Ethical dilemmas in accounting:</strong> Discover how the fundamental principles of the International Code of Ethics for Professional Accountants are applied within the accounting profession. <a href="https://learn.cpaaustralia.com.au/lmt/clmsCatalogDetails.prMain?site=cpapd&in_region=au&in_offeringId=127284537&in_from_module=CLMSCATALOGV2.PRMAIN" target="_blank" style="text-decoration: underline; color: #0068A5;" rel="noopener">Register now.</a></span></li></ul><p style="margin:0;font-size:14px;mso-line-height-alt:16.8px"> <span style="font-size:14px;">View <a href="https://www.cpaaustralia.com.au/career-development/courses-and-online-learning" target="_blank" style="text-decoration: underline; color: #0068A5;" rel="noopener">more options </a>for meeting the minimum requirement of two verifiable CPD hours per year. Complimentary ethics content is also available from CPA Australia for use in your teaching materials. Email <a href="mailto:aeve.baldwin@cpaaustralia.com.au" target="_blank" title="aeve.baldwin@cpaaustralia.com.au" style="text-decoration: underline; color: #0068A5;" rel="noopener">aeve.baldwin@cpaaustralia.com.au</a> to request student-friendly ethics study materials.</span> </p><p style="margin:0;font-size:14px;mso-line-height-alt:14.399999999999999px"> </p></div></div></td></tr></table><table class="divider_block block-4" width="100%" border="0" cellpadding="10" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0"><tr><td class="pad"><div class="alignment" align="center"><table border="0" cellpadding="0" cellspacing="0" role="presentation" width="100%" style="mso-table-lspace:0;mso-table-rspace:0"><tr><td class="divider_inner" style="font-size:1px;line-height:1px;border-top:4px solid #00f"><span> </span></td></tr></table></div></td></tr></table><table class="text_block block-5" width="100%" border="0" cellpadding="10" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0;word-break:break-word"><tr><td class="pad"><div style="font-family:sans-serif"><div class style="font-size:14px;font-family:Arial,Helvetica Neue,Helvetica,sans-serif;mso-line-height-alt:16.8px;color:#555;line-height:1.2"><p style="margin:0;text-align:center;mso-line-height-alt:16.8px"><span style="font-size:16px;color:#0007ff;"><strong>AFAANZ AWARDS</strong></span></p><p style="margin:0;mso-line-height-alt:16.8px"> </p><p style="margin:0;mso-line-height-alt:19.2px">Applications are now open for Awards to be granted to AFAANZ members at the 2023 Conference.</p><p style="margin:0;mso-line-height-alt:16.8px"> </p><p style="margin:0;mso-line-height-alt:19.2px"> <em><strong>AFAANZ</strong></em> <em><strong>Life membe</strong><strong>r</strong></em> is granted to members who have made an outstanding contribution to AFAANZ and an outstanding contribution to at least one of scholarship, education or the profession. Click <a href="https://d15k2d11r6t6rl.cloudfront.net/public/users/Integrators/a3385784-71e0-4da0-b392-607d3a5bfdb0/me_afaanz/AFAANZ%20Life%20member%20document.pdf" style="text-decoration: underline; color: #0068A5;">HERE</a> for the criteria. Applications must be received by 17th November 2023</p><p style="margin:0;mso-line-height-alt:16.8px"> </p><p style="margin:0;mso-line-height-alt:19.2px">The <strong><em>Fellow of AFAANZ Award</em></strong> is granted to members who have made a significant contribution to AFAANZ's activities over a sustained period of time. Click <a href="https://d15k2d11r6t6rl.cloudfront.net/public/users/Integrators/a3385784-71e0-4da0-b392-607d3a5bfdb0/me_afaanz/Fellow%20of%20AFAANZ%202023.docx" style="text-decoration: underline; color: #0068A5;">HERE</a> for the criteria and application. Applications must be received by 17th November 2023.</p><p style="margin:0;mso-line-height-alt:19.2px"><br /><em><strong>Outstanding Contribution to Research Literature Award</strong> </em> </p><p style="margin:0;mso-line-height-alt:19.2px"> The aim of this award is to recognise outstanding contributions to accounting and finance practice by members of AFAANZ. This award may be made to more than one recipient provided nomination(s) are of a sufficiently high merit and meet the selection criteria. Applications must be received by 27th October 2023. Applications details are available <a href="https://d15k2d11r6t6rl.cloudfront.net/public/users/Integrators/a3385784-71e0-4da0-b392-607d3a5bfdb0/me_afaanz/Call%20for%20Nominations%20for%20Outstanding%20Contribution%20to%20Accounting%20and%20Finance%20Research%20Literature%20Award.pdf" style="text-decoration: underline; color: #0068A5;">HERE</a></p></div></div></td></tr> </table></td></tr></tbody></table></td></tr></tbody></table><table class="row row-14" align="center" width="100%" border="0" cellpadding="0" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0"><tbody><tr><td><table class="row-content stack" align="center" border="0" cellpadding="0" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0;background-color:#fff;border-radius:0;color:#000;width:660px;margin:0 auto" width="660"><tbody><tr><td class="column column-1" width="100%" style="mso-table-lspace:0;mso-table-rspace:0;font-weight:400;text-align:left;padding-bottom:5px;padding-top:5px;vertical-align:top;border-top:0;border-right:0;border-bottom:0;border-left:0"><table class="divider_block block-1" width="100%" border="0" cellpadding="10" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0"><tr><td class="pad"><div class="alignment" align="center"><table border="0" cellpadding="0" cellspacing="0" role="presentation" width="100%" style="mso-table-lspace:0;mso-table-rspace:0"><tr><td class="divider_inner" style="font-size:1px;line-height:1px;border-top:4px solid #00f"><span> </span></td></tr></table></div></td></tr></table><table class="image_block block-2" width="100%" border="0" cellpadding="0" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0"><tr><td class="pad" style="width:100%"><div class="alignment" align="center" style="line-height:10px"><img src="https://d15k2d11r6t6rl.cloudfront.net/public/users/Integrators/a3385784-71e0-4da0-b392-607d3a5bfdb0/me_afaanz/MYOB%20partner%20awards%202023.jpg" style="display:block;height:auto;border:0;max-width:660px;width:100%" width="660" /></div></td></tr></table><table class="text_block block-3" width="100%" border="0" cellpadding="10" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0;word-break:break-word"><tr><td class="pad"><div style="font-family:sans-serif"><div class style="font-size:14px;font-family:Arial,Helvetica Neue,Helvetica,sans-serif;mso-line-height-alt:16.8px;color:#555;line-height:1.2"><p style="margin:0;text-align:center;mso-line-height-alt:16.8px"><span style="font-size:16px;background-color:#ffffff;color:#0018ff;"><strong><em>MYOB Partner Awards 2023 – Education Winners</em></strong></span></p><p style="margin:0;mso-line-height-alt:16.8px"> </p><p style="margin:0;mso-line-height-alt:19.2px"> Congratulations to the University of Wollongong for winning the Education Partner of the Year Award and Fawad Ahmad from Massey University and Inna Kazakevich from Swinburne University of Technology VET for winning the Educator of the Year Awards as part of the MYOB Partner Awards 2023, especially those that are part of the AFAANZ Family.</p><p style="margin:0;mso-line-height-alt:16.8px"> </p><p style="margin:0;mso-line-height-alt:19.2px"> <strong><em>You can view all the MYOB Partners Awards winners here:</em></strong></p><p style="margin:0;mso-line-height-alt:19.2px">AU: <a href="https://www.myob.com/au/myob-partner-program/partner-awards" target="_blank" style="text-decoration: underline; color: #0068A5;" rel="noopener">https://www.myob.com/au/myob-partner-program/partner-awards</a></p><p style="margin:0;mso-line-height-alt:19.2px"> NZ: <a href="https://www.myob.com/nz/myob-partner-program/partner-awards" target="_blank" style="text-decoration: underline; color: #0068A5;" rel="noopener">https://www.myob.com/nz/myob-partner-program/partner-awards</a></p></div></div></td></tr></table><table class="divider_block block-4" width="100%" border="0" cellpadding="10" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0"><tr><td class="pad"><div class="alignment" align="center"><table border="0" cellpadding="0" cellspacing="0" role="presentation" width="100%" style="mso-table-lspace:0;mso-table-rspace:0"><tr><td class="divider_inner" style="font-size:1px;line-height:1px;border-top:4px solid #00f"><span> </span></td></tr></table></div></td></tr></table><table class="text_block block-5" width="100%" border="0" cellpadding="10" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0;word-break:break-word"><tr><td class="pad"><div style="font-family:sans-serif"><div class style="font-size:14px;font-family:Arial,Helvetica Neue,Helvetica,sans-serif;mso-line-height-alt:16.8px;color:#555;line-height:1.2"><p style="margin:0;text-align:center;mso-line-height-alt:16.8px"><span style="font-size:16px;color:#0700ff;"><strong>AFAANZ AAA & EAA PhD Colloquium Representatives</strong></span></p><p style="margin:0;mso-line-height-alt:16.8px"> </p><p style="margin:0;mso-line-height-alt:19.2px"> A great opportunity is now open for PhD students to represent AFAANZ at the American (AAA) and European (EAA) Accounting Association PhD colloquiums in 2024.</p><p style="margin:0;mso-line-height-alt:16.8px"> </p><p style="margin:0;mso-line-height-alt:19.2px"> The Annual American Accounting Association/Deloitte Foundation/J. Michael Cook Doctoral Consortium will be held from June 10-12, 2024 at Deloitte University in Westlake, Texas; and the EAA will be held in Bucharest, Romania, from May 11-14, 2024. Students need to have attended a prior AFAANZ Doctoral Symposium and be a current member alongside other listed criteria. </p><p style="margin:0;mso-line-height-alt:16.8px"> </p><p style="margin:0;mso-line-height-alt:19.2px"> Please note that in-person attendance will be determined by travel requirements in place at that time. Alternatively, AAA and EAA may offer an online colloquium.</p><p style="margin:0;mso-line-height-alt:16.8px"> </p><p style="margin:0;mso-line-height-alt:19.2px">Details on both colloquiums can be found and the AFAANZ website at <a href="https://www.afaanz.org/doctoral-symposium" style="text-decoration: underline; color: #0068A5;">https://www.afaanz.org/doctoral-symposium</a></p> <p style="margin:0;mso-line-height-alt:16.8px"> </p><p style="margin:0;mso-line-height-alt:19.2px"><strong>Applications close Friday, 10 November, 2023</strong> and must reach the AFAANZ office by email on <a href="mailto:info@afaanz.org" style="text-decoration: underline; color: #0068A5;">info@afaanz.org</a></p></div></div></td></tr></table><table class="divider_block block-6" width="100%" border="0" cellpadding="10" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0"><tr><td class="pad"><div class="alignment" align="center"><table border="0" cellpadding="0" cellspacing="0" role="presentation" width="100%" style="mso-table-lspace:0;mso-table-rspace:0"><tr><td class="divider_inner" style="font-size:1px;line-height:1px;border-top:4px solid #00f"><span> </span></td></tr></table></div></td></tr></table></td></tr></tbody></table></td></tr></tbody></table><table class="row row-15" align="center" width="100%" border="0" cellpadding="0" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0"><tbody><tr><td><table class="row-content stack" align="center" border="0" cellpadding="0" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0;background-color:#fff;border-radius:0;color:#000;width:660px;margin:0 auto" width="660"><tbody><tr><td class="column column-1" width="100%" style="mso-table-lspace:0;mso-table-rspace:0;font-weight:400;text-align:left;padding-bottom:5px;padding-top:5px;vertical-align:top;border-top:0;border-right:0;border-bottom:0;border-left:0"><table class="text_block block-1" width="100%" border="0" cellpadding="10" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0;word-break:break-word"><tr><td class="pad"><div style="font-family:sans-serif"><div class style="font-size:14px;font-family:Arial,Helvetica Neue,Helvetica,sans-serif;mso-line-height-alt:16.8px;color:#555;line-height:1.2"><p style="margin:0;text-align:center;mso-line-height-alt:16.8px"><span style="font-size:16px;color:#0014ff;"><strong>AFAANZ Members Areas of Expertise</strong></span></p><p style="margin:0;mso-line-height-alt:16.8px"> </p><p style="margin:0;mso-line-height-alt:19.2px"> To enable better collaboration between AFAANZ Members and our main sponsors – Chartered Accountants Australia and New Zealand and CPA Australia – we are collecting information around areas of expertise of our members. The member portal has been updated to allow for selection into topic areas. Should our sponsors require expertise in a certain area, AFAANZ will be able to provide connections to provide opportunities for engagement.</p><p style="margin:0;mso-line-height-alt:16.8px"> </p><p style="margin:0;mso-line-height-alt:19.2px"> To enter this information, enter your AFAANZ member portal and click on the Additional Profile Information tab and select the Personal Information tab. Click on the edit/create button and the areas of expertise multiple check-box topics will appear along with an areas of interest text box to enter your information. Email <a href="mailto:info@afaanz.org?subject=AFAANZ%20areas%20of%20expertise" style="text-decoration: underline; color: #0068A5;">info@afaanz.org</a> if you have any questions. </p> </div></div></td></tr></table><table class="divider_block block-2" width="100%" border="0" cellpadding="10" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0"><tr><td class="pad"><div class="alignment" align="center"><table border="0" cellpadding="0" cellspacing="0" role="presentation" width="100%" style="mso-table-lspace:0;mso-table-rspace:0"><tr><td class="divider_inner" style="font-size:1px;line-height:1px;border-top:4px solid #00f"><span> </span></td> </tr></table></div></td></tr></table></td></tr></tbody></table></td></tr></tbody></table><table class="row row-16" align="center" width="100%" border="0" cellpadding="0" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0"><tbody><tr><td><table class="row-content stack" align="center" border="0" cellpadding="0" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0;background-color:#fff;color:#000;width:660px;margin:0 auto" width="660"> <tbody><tr><td class="column column-1" width="33.333333333333336%" style="mso-table-lspace:0;mso-table-rspace:0;font-weight:400;text-align:left;padding-bottom:5px;padding-top:5px;vertical-align:top;border-top:0;border-right:0;border-bottom:0;border-left:0"><table class="image_block block-1" width="100%" border="0" cellpadding="0" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0"><tr><td class="pad" style="width:100%;padding-right:0;padding-left:0"><div class="alignment" align="center" style="line-height:10px"><img src="https://d15k2d11r6t6rl.cloudfront.net/public/users/Integrators/a3385784-71e0-4da0-b392-607d3a5bfdb0/me_afaanz/editor_images/job%20board.jpg" style="display:block;height:auto;border:0;max-width:110px;width:100%" width="110" alt="Image" title="Image" /></div></td></tr></table></td><td class="column column-2" width="66.66666666666667%" style="mso-table-lspace:0;mso-table-rspace:0;font-weight:400;text-align:left;padding-bottom:5px;padding-top:5px;vertical-align:top;border-top:0;border-right:0;border-bottom:0;border-left:0"><table class="text_block block-1" width="100%" border="0" cellpadding="10" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0;word-break:break-word"><tr><td class="pad"><div style="font-family:sans-serif"><div class style="font-size:14px;font-family:Arial,Helvetica Neue,Helvetica,sans-serif;mso-line-height-alt:16.8px;color:#555;line-height:1.2"><p style="margin:0;mso-line-height-alt:16.8px"> </p><p style="margin:0;mso-line-height-alt:16.8px"> </p></div></div></td></tr></table></td></tr></tbody></table></td></tr></tbody></table><table class="row row-17" align="center" width="100%" border="0" cellpadding="0" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0"><tbody> <tr><td><table class="row-content stack" align="center" border="0" cellpadding="0" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0;background-color:#fff;color:#000;width:660px;margin:0 auto" width="660"><tbody><tr><td class="column column-1" width="100%" style="mso-table-lspace:0;mso-table-rspace:0;font-weight:400;text-align:left;padding-bottom:5px;padding-top:5px;vertical-align:top;border-top:0;border-right:0;border-bottom:0;border-left:0"><table class="divider_block block-1" width="100%" border="0" cellpadding="10" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0"><tr><td class="pad"><div class="alignment" align="center"><table border="0" cellpadding="0" cellspacing="0" role="presentation" width="100%" style="mso-table-lspace:0;mso-table-rspace:0"><tr><td class="divider_inner" style="font-size:1px;line-height:1px;border-top:4px solid #00f"><span> </span></td></tr></table></div></td></tr></table> </td></tr></tbody></table></td></tr></tbody></table><table class="row row-18" align="center" width="100%" border="0" cellpadding="0" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0"><tbody><tr><td><table class="row-content stack" align="center" border="0" cellpadding="0" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0;background-color:#fff;color:#333;width:660px;margin:0 auto" width="660"><tbody><tr><td class="column column-1" width="50%" style="mso-table-lspace:0;mso-table-rspace:0;font-weight:400;text-align:left;padding-bottom:5px;padding-top:5px;vertical-align:top;border-top:0;border-right:0;border-bottom:0;border-left:0"><table class="text_block block-1" width="100%" border="0" cellpadding="10" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0;word-break:break-word"><tr><td class="pad"><div style="font-family:sans-serif"><div class style="font-family:Arial,Helvetica Neue,Helvetica,sans-serif;font-size:12px;mso-line-height-alt:14.399999999999999px;color:#555;line-height:1.2"><p style="margin:0;font-size:12px;mso-line-height-alt:14.399999999999999px"> </p><p style="margin:0;font-size:12px;mso-line-height-alt:14.399999999999999px"><span style="font-size:15px;">AFAANZ gratefully acknowledges our sponsors</span></p><p style="margin:0;font-size:14px;mso-line-height-alt:14.399999999999999px"> </p></div></div></td></tr> </table></td><td class="column column-2" width="50%" style="mso-table-lspace:0;mso-table-rspace:0;font-weight:400;text-align:left;padding-bottom:5px;padding-top:5px;vertical-align:top;border-top:0;border-right:0;border-bottom:0;border-left:0"><table class="social_block block-1" width="100%" border="0" cellpadding="10" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0"><tr><td class="pad"><div class="alignment" align="center"><table class="social-table" width="111px" border="0" cellpadding="0" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0;display:inline-block"><tr><td style="padding:0 5px 0 0"><a href="https://www.facebook.com/AFAANZ/" target="_blank"><img src="https://app-rsrc.getbee.io/public/resources/social-networks-icon-sets/circle-color/facebook@2x.png" width="32" height="32" alt="Facebook" title="Facebook" style="display:block;height:auto;border:0" /></a></td><td style="padding:0 5px 0 0"><a href="https://twitter.com/AF_AFAANZ" target="_blank"><img src="https://app-rsrc.getbee.io/public/resources/social-networks-icon-sets/circle-color/twitter@2x.png" width="32" height="32" alt="Twitter" title="Twitter" style="display:block;height:auto;border:0" /></a></td><td style="padding:0 5px 0 0"><a href="https://www.linkedin.com/company/afaanz/" target="_blank"><img src="https://app-rsrc.getbee.io/public/resources/social-networks-icon-sets/circle-color/linkedin@2x.png" width="32" height="32" alt="LinkedIn" title="LinkedIn" style="display:block;height:auto;border:0" /></a></td></tr></table></div></td></tr></table></td></tr></tbody></table></td></tr></tbody></table><table class="row row-19" align="center" width="100%" border="0" cellpadding="0" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0"><tbody><tr><td><table class="row-content stack" align="center" border="0" cellpadding="0" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0;background-color:#fff;border-radius:0;color:#000;width:660px;margin:0 auto" width="660"><tbody><tr><td class="column column-1" width="33.333333333333336%" style="mso-table-lspace:0;mso-table-rspace:0;font-weight:400;text-align:left;padding-bottom:5px;padding-top:5px;vertical-align:top;border-top:0;border-right:0;border-bottom:0;border-left:0"><table class="image_block block-1" width="100%" border="0" cellpadding="0" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0"><tr><td class="pad" style="width:100%;padding-right:0;padding-left:0"><div class="alignment" align="center" style="line-height:10px"><a href="https://www.charteredaccountantsanz.com/" target="_blank" style="outline:none" tabindex="-1"><img src="https://d15k2d11r6t6rl.cloudfront.net/public/users/Integrators/a3385784-71e0-4da0-b392-607d3a5bfdb0/me_afaanz/CAANZ_Logo_2023.png" style="display:block;height:auto;border:0;max-width:176px;width:100%" width="176" /></a></div></td></tr></table></td><td class="column column-2" width="33.333333333333336%" style="mso-table-lspace:0;mso-table-rspace:0;font-weight:400;text-align:left;padding-bottom:5px;padding-top:5px;vertical-align:top;border-top:0;border-right:0;border-bottom:0;border-left:0"> <table class="image_block block-1" width="100%" border="0" cellpadding="0" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0"><tr><td class="pad" style="width:100%;padding-right:0;padding-left:0"><div class="alignment" align="center" style="line-height:10px"><a href="https://www.cpaaustralia.com.au/get-involved/academic-institution-support" target="_blank" style="outline:none" tabindex="-1"><img src="https://d15k2d11r6t6rl.cloudfront.net/public/users/Integrators/a3385784-71e0-4da0-b392-607d3a5bfdb0/me_afaanz/CPA_LOCKUP_STACKED_CMYK%20v2.jpg" style="display:block;height:auto;border:0;max-width:165px;width:100%" width="165" /></a></div></td></tr></table></td><td class="column column-3" width="33.333333333333336%" style="mso-table-lspace:0;mso-table-rspace:0;font-weight:400;text-align:left;padding-bottom:5px;padding-top:5px;vertical-align:top;border-top:0;border-right:0;border-bottom:0;border-left:0"><table class="image_block block-1" width="100%" border="0" cellpadding="0" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0"><tr><td class="pad" style="width:100%;padding-right:0;padding-left:0"><div class="alignment" align="center" style="line-height:10px"> <a href="https://www.myob.com/au" target="_blank" style="outline:none" tabindex="-1"><img src="https://d15k2d11r6t6rl.cloudfront.net/public/users/Integrators/a3385784-71e0-4da0-b392-607d3a5bfdb0/me_afaanz/MYOB_logo_RGB.JPG" style="display:block;height:auto;border:0;max-width:143px;width:100%" width="143" /></a></div></td></tr></table></td></tr></tbody></table></td></tr></tbody></table><table class="row row-20" align="center" width="100%" border="0" cellpadding="0" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0"><tbody><tr><td><table class="row-content stack" align="center" border="0" cellpadding="0" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0;background-color:#fff;border-radius:0;color:#000;width:660px;margin:0 auto" width="660"><tbody><tr><td class="column column-1" width="33.333333333333336%" style="mso-table-lspace:0;mso-table-rspace:0;font-weight:400;text-align:left;padding-bottom:5px;padding-top:5px;vertical-align:top;border-top:0;border-right:0;border-bottom:0;border-left:0"><table class="text_block block-1" width="100%" border="0" cellpadding="10" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0;word-break:break-word"><tr><td class="pad"><div style="font-family:sans-serif"><div class style="font-size:14px;font-family:Arial,Helvetica Neue,Helvetica,sans-serif;mso-line-height-alt:16.8px;color:#555;line-height:1.2"><p style="margin:0;font-size:14px;text-align:center;mso-line-height-alt:16.8px"><strong>Platinum</strong></p></div></div></td></tr></table></td><td class="column column-2" width="33.333333333333336%" style="mso-table-lspace:0;mso-table-rspace:0;font-weight:400;text-align:left;padding-bottom:5px;padding-top:5px;vertical-align:top;border-top:0;border-right:0;border-bottom:0;border-left:0"><table class="text_block block-1" width="100%" border="0" cellpadding="10" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0;word-break:break-word"><tr><td class="pad"><div style="font-family:sans-serif"><div class style="font-size:14px;font-family:Arial,Helvetica Neue,Helvetica,sans-serif;mso-line-height-alt:16.8px;color:#555;line-height:1.2"><p style="margin:0;font-size:14px;text-align:center;mso-line-height-alt:16.8px"><strong>Gold</strong></p></div></div></td></tr></table></td><td class="column column-3" width="33.333333333333336%" style="mso-table-lspace:0;mso-table-rspace:0;font-weight:400;text-align:left;padding-bottom:5px;padding-top:5px;vertical-align:top;border-top:0;border-right:0;border-bottom:0;border-left:0"><table class="text_block block-1" width="100%" border="0" cellpadding="10" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0;word-break:break-word"><tr><td class="pad"><div style="font-family:sans-serif"><div class style="font-size:14px;font-family:Arial,Helvetica Neue,Helvetica,sans-serif;mso-line-height-alt:16.8px;color:#555;line-height:1.2"><p style="margin:0;font-size:14px;text-align:center;mso-line-height-alt:16.8px"><strong>Bronze</strong></p></div></div></td></tr></table></td></tr></tbody></table></td></tr></tbody></table><table class="row row-21" align="center" width="100%" border="0" cellpadding="0" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0"><tbody><tr><td> <table class="row-content stack" align="center" border="0" cellpadding="0" cellspacing="0" role="presentation" style="mso-table-lspace:0;mso-table-rspace:0;background-color:#fff;color:#000;width:660px;margin:0 auto" width="660"><tbody><tr><td class="column column-1" width="100%" style="mso-table-lspace:0;mso-table-rspace:0;font-weight:400;text-align:left;padding-bottom:5px;padding-top:5px;vertical-align:top;border-top:0;border-right:0;border-bottom:0;border-left:0"><table class="divider_block 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