| The last few years have undoubtedly been tough. Everyone is looking to 2024 with hope for a different, kinder, gentler year. There is another reason for hope in 2024 – a chance for every one of us of voting age to have a say in improving our lives. It may seem like a cliché, but it is a real opportunity to turn the tides on corruption, maladministration, and poor service delivery.
When you talk about the elections, the first question most people would ask is “which party do I vote for?”. The answer to that question is that this decision is entirely within your control. You have the ability to make a well-informed decision. There is so much information available about government, what is does, what it is planning to do, how it intends funding its activities, and how it is doing.
It might seem a bit premature raising the issue of elections already in January as they would only happen a few months from now, but you need to start preparing. It is an opportunity for me to remind myself – and my Board and team – about the important work we do at the ASB to make sure you get the information you need. When we develop Standards, there is a greater purpose beyond just getting numbers into the financial statements. We need to make sure what you get is useful to hold government accountable for the resources they received and to make key decisions (like who to vote for). Over the next while you will be hearing quite a bit from us about where to look, what to read, and how to better use the information in the financial statements.
In 2024, stop being a “taker”, a “passenger”; and be a “”changemaker”. As a new year’s resolution, if you didn’t already have one, it should be #voteforchange in 2024. | 
