Elna How

Executive summary 

Elna is a CFO Advisory Director in our Brisbane office specialising across IFRS and corporate reporting, and mandatory sustainability reporting in Australia. 

Elna is a seasoned Chartered Accountant with over 20 years of financial audit and specialist accounting experience in Australia and South Africa. Her focus is on advising clients on the interpretation and application of International Financial Reporting Standards (IFRS) and on the implementation of sustainability reporting regulations in Australia. She has worked with clients across a range of industries, including some of Australia’s largest listed entities with global operations and multi-jurisdictional reporting requirements.

Elna’s expertise in preparing, reporting, and auditing both financial and sustainability information enables her to support clients across the full corporate reporting remit. Her audit background gives her an understanding of how entities can prepare for assurance and navigate sustainability reporting implementation, regardless of their size or current maturity level. 

Elna is known for fostering strong client and stakeholder relationships with empathy and authenticity. She has a unique blend of technical expertise and an ability to articulate intricate issues clearly, with a positive and collaborative approach to finding solutions to her clients’ most complex problems. 

Expertise 

• Advising on the interpretation and application of International Financial Reporting Standards (IFRS) and Australian Accounting Standards 
• Supporting companies on the implementation of mandatory climate reporting requirements (AASB S2 Climate-related Disclosures), such as:
  • Executive and Board-level education 
  • Carbon footprint measurement (Scope 1, 2 and 3 Greenhouse Gas (GHG) emissions) 
  • Climate risks and opportunities assessments 
  • Scenario analysis development 
  • Financial modelling of impact on financial statements 
  • Preparation of AASB S2-aligned disclosures. 

Experience 

Sustainability reporting 

• Leading the delivery of a sustainability assurance engagement with a large biotechnology company in Australia listed on the ASX
• Advising several large listed and multi-national companies on the implementation of AASB S2.

IFRS and corporate reporting 

• Adviser to several large organisations on the adoption and ongoing interpretation and application of AASB 15 Revenue from Contracts. 
• Advisor to Australia’s largest automotive group
  • Providing technical accounting advice on the implementation of AASB 15 and AASB 16 Leases
  • Delivered specialist support during a complex and large-scale acquisition. 
• Advising Australian private and public sector entities on complex accounting matters. 

Qualifications and affiliations 

• Member, CA ANZ 
• Bachelor of Accounting Science (Honours).