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devil's advocate

devil's advocate

1. One who argues against a cause or position, not as a committed opponent but simply for the sake of argument or to determine the validity of the cause or position.




FOUNDER MEMBERS OF THE GROUP: Dominic Papaluca, Scott Collins, Janie Quinn, Rachelle Spyker, Jemma Sanderson, Tony Barber, Aniket Maroo, Denise Griffiths, Geoff Woods

The purpose of the group is to encourage an informed up-to-date professional approach to the art of public accountancy by a mutual interchange of ideas and technical information through the medium of regular monthly meetings and periodic seminars conducted in a friendly atmosphere to ensure that each member has a maximum benefit from participation.

Every member is expected to openly participate in discussions, including when the group meets in person, and on the on-line forum in responding to questions. Given the content of discussions will be technical as well as practice based, each member is expected to maintain a high level of confidentiality with respect to any discussions that result in the transfer of intellectual property between members, as well as when discussion is with respect to the operations of the practices of members.


  1. Commencement Date of Charter

This Charter is effective from 9 February 2015 and was updated on 9 November 2021.

  1. Monthly Meetings

The The Convenor will organise at least ten monthly meetings in each calendar year. The Convenor will be responsible for acting as chairperson at that meeting, ensuring that the group remains on topic throughout the meeting, and entering the agreed upon answer or comment in the on-line forum.

The structure of meetings should be that a number of selected questions are discussed. The number will be up to the convener to determine, based on the complexity of the question, and the number of questions available on the forum to select. Each member is expected to have reviewed the question and either already provided a response on-line to discuss, or be ready to discuss a response at the meeting. A “devil’s advocate” approach is also encouraged from members, whereby an alternative argument / strategy is suggested for further discussion.

Where a member requires immediate guidance from the membership with respect to a question, they are able to post the question on the forum and request members to respond, or alternatively, email the members direct.

  1. Subscription for Meetings

The Convenor shall arrive at a subscription in February each year by compiling an estimate of the costs, which shall be divided equally between the participating members.

  1. Size of Group

Membership is capped at 20 individuals (which should be at a sufficient level to ensure that there are always an adequate number of members at each meeting so that topics could be discussed in a lively informed manner. One of the attractions of the group is that all members know one another and are prepared to discuss topics in an uninhibited manner.

The membership level should be kept under review to ensure that attendances at meetings do not become unwieldy.

  1. Member's Responsibilities

The members are responsible for providing appropriate questions for members to consider and discuss at meetings. Further, members are expected to:

  1. Membership Numbers

Should the membership fall below 10 individuals, members should be on the lookout for appropriate practitioners who could be invited to join the group and also for appropriate speakers to present items of technical interest to the group.

  1. Attendance Requirements

There must be a degree of commitment from members to ensure that they are prepared to attend meetings on a regular basis and inactive members will be reviewed.

Attendance requirements will be as follows:

(a)If a member fails to attend three consecutive meetings, or 75% of the meetings held, without providing a sound reason, their membership will be subject to review by the group.

(b)Members are expected to contribute to discussions at meetings. Where a member does not actively contribute to discussion, and this is an ongoing occurrence, their membership may be subject to review by the group.

(c)A member's subscription must be paid within 45 days of the rendering of the account; otherwise their membership may be forfeited.

  1. Guests

A member may invite partners, senior staff members or any other colleague in the profession to any meeting with prior approval from the group. Other guests may also be invited to meetings with the group’s prior consent.

  1. Prospective Members

Prospective members will be required to attend meetings on a trial basis. In order to be accepted as a member, the prospective member must attend three meetings and actively participate in discussion. Once they have attended the required three meetings, they will be absent from the fourth meeting to enable the group to determine whether the prospective member is to be invited to join the group. Election is by a 75% majority of members in attendance at the meeting to admit the new member.

  1. Review of Charter

The Charter is to be reviewed at the February meeting in each year. Any changes to the Charter must be approved by 75% of the members at the meeting, provided a quorum is present. Any suggested changes to the Charter must be provided to the members a week before the February meeting.

  1. Quorum

A quorum will mean 75% of existing membership at the time of the meeting.

  1. Election of Convenor

At the February meeting each year, the office of Convenor will be declared. Members can nominate themselves or another member at that meeting for the position of Convenor. Election is by a 75% majority of members in attendance at the meeting.

  1. Meeting Times

The meetings will be held on the second Monday of each month (no meeting to be held in January) commencing at 4.30pm. The meetings last 90 minutes, finishing at 6.00 pm.

  1. Meeting Location

At the February meeting each year, the location of the meetings will be determined for the year, usually a member’s office. Members can nominate their office or another member’s office, or another location. Election is by a 75% majority of members in attendance at the meeting.

  1. Leave of Absence

In exceptional circumstances a member may apply for Leave of Absence for up to six months and their membership shall be held open for 6 months. The request is made to the Convenor and the request will be put to the vote at the next meeting. Acceptance is by a 75% majority of members in attendance at the meeting. A member will be required to pay their membership in full during the period of Leave of Absence.

  1. Retirement of Member

A retiring member has the right to nominate a person for the group to consider as a replacement member. The group is not obligated to accept the membership of the replacement member. They will be subject to the same application and acceptance process as any other member. Upon retirement, the retiring member’s access to the website and forum will be terminated.

  1. Re-admission of Former Member

A former member may re-apply for membership, and will be subject to the same review and admission of a new member with respect to the assessment of the individual regarding their suitability as a member to the group.

  1. Guest speakers

Guest speakers are able to be attend meetings after the suggested guest's name has been forwarded to the Convenor. The Convenor will decide if the guest speaker is suitable and which meeting they can attend.

Guest speakers are able to be attend meetings after the suggested guest’s name has been forwarded to the Convenor. The Convenor will decide if the guest speaker is suitable and which meeting they can attend. Where a guest speaker attends a meeting, the intention is to utilise their expertise to the utmost extent possible. Accordingly, the format of such a session may comprise a presentation by the guest speaker, followed by general discussion questions on the topics that the guest speaker specialises in.

  1. Legal practitioners

The membership of the group is to comprise accountants and advisers in public practice. The inclusion of lawyers into the group will only be by the way of being a guest, pursuant to clause 18. Where a legal practitioner wishes to become a member, the membership group will need to meet to discuss the viability of this arrangement, and whether to introduce a legal practitioner as a member pursuant to clause 9.

UDated 12 April 2015

Updated 9 November 2021


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