The following is a list of articles regarding emissions reporting and assurance that may be of interest (please note that only members can view Charter articles):

• August 2008: "Carbon Pollution Reduction Scheme" (pdf), Institute of Chartered Accountants in Australia  
   
  A summary of the federal government's green paper on the proposed Carbon Pollution Reduction Scheme.
 
 

• August 2008: "Cap and Trade Scheme" (pdf), Institute of Chartered Accountants in Australia  
   
  A guide to how the government’s proposed cap and trade (Carbon Pollution Reduction) scheme will work.
 
 

• Charter July 2008: "Tax issues emitted by the proposed AETS", David Burns CA, Tony Stolarek FCA and Andrew van Dinter 
   
  How the tax system will need to change to deal with the Australian Emissions Trading System (AETS) to start in 2010.
 
 

• Charter June 2008: "Reporting on energy", Stephanie Kemp CA 
   
  The topic of climate change has been a regular subject of discussion among scientists and politicians in recent years. Now, with the passage of new federal legislation it’s likely to become a topic of conversation in the offices of Australian accountants too.
 
 

• Charter June 2008: "Accounting for carbons", Georgina Dellaportas CA 
   
  Australia needs a consistent basis for the financial reporting of emission rights.