In Sydney, Donna Arnold and Warrick Oakes have been promoted to partner, while David Prescott steps into the role in Perth. In addition, Troy Smith has been promoted to director in Adelaide. All four new appointees are Chartered Accountants, reflecting the Association’s commitment to technical excellence and professional standards.

These appointments follow a series of promotions in November, which saw the addition of three partners and six directors, underscoring the depth of talent within the Association.

Mark Muller, chair of the HLB Mann Judd Australasian Association, said the promotions reflect the strength of the firms and the calibre of their people.

“Our profession is evolving rapidly with increasing complexity across all practices. Demand for sophisticated tax advice, transaction support and innovation incentives is accelerating, making deep technical capability more critical than ever for our clients. These promotions highlight the areas where we see the greatest need – complex corporate and international tax, M&A and valuation expertise, business advisory and R&D-focused growth strategies.

“At the same time, we continue to embrace technological advancements while staying true to our core focus: people and clients.”

Donna Arnold brings over 15 years’ experience in tax advisory, including senior leadership roles at the Australian Taxation Office. She specialises in corporate and international tax. Donna holds a master’s in professional accounting and a bachelor of economics from the University of New South Wales.

Warrick Oakes has been with the Sydney firm’s corporate advisory division since 2016 and is a specialist in mergers and acquisitions. He works with Australian and international firms with a range of services including transaction due diligence, valuation services and strategic growth opportunities. He is an accredited advisor with Family Business Association.

David Prescott first joined HLB Mann Judd as a cadet in 2007 and spent nine years with the firm before moving to the UK. He returned to Perth in 2018 to re-join the firm’s business advisory services division. David has a particular focus on taxation advice and compliance, and holds a bachelor of commerce (accounting) from Curtin University.

Troy Smith is a research and development (R&D) tax specialist, supporting clients in strategic advisory, the R&D Tax Incentive, Early-Stage Innovation Company (ESIC) scheme, and other growth-focused initiatives. He joined the Adelaide firm in 2019 and is a member of R&D Tax Advisers Association . He holds a bachelor of commerce (accounting & management) from the University of Adelaide.

The promotions cap off a significant year for the Association, which expanded its network with a Newcastle-based audit and assurance business joining and the acquisition of a Perth advisory firm.

The HLB Mann Judd network now comprises 12 independent member firms located in major cities and regional business centres in Australia, New Zealand and Fiji, as well as one representative firm.

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The appointments are within the network’s taxation, audit, business services and corporate advisory divisions and, according to association chair Tony Fittler, reflect the depth of HLB Mann Judd which allows for promotion from within the association.

“Our new appointments have all been with the HLB network of firms for some time and while attracting quality staff in this market can be a challenge, retaining them is another. These promotions recognise the value of the knowledge and expertise that our people have developed.

“Staff are the backbone of professional service firms, and we do our utmost to acknowledge skills and expertise, as well as commitment.

“The network congratulates each of the eleven appointed to their new roles, and looks forward to the important contribution they will continue to make to their respective firms,” he said.

The new appointments are:

• Kapil Kukreja has been appointed as a partner to the Melbourne firm. He has over 14 years of experience in providing professional advisory services including internal audit, risk management, fraud investigations, Sarbanes-Oxley Section 404 compliance, cyber security, probity, and process mapping and improvement projects. Mr Kukreja holds a Master of Business (Finance and Accounting), a post graduate diploma in Professional Accounting and a Bachelor of Commerce (Honours). He is also a certified internal auditor (CIA), six sigma green belt, and is a member of the Institute of Internal Auditors – Australia.
• Donna Emsies has been promoted to director within the Sydney firm’s tax consulting division, specialising in corporate and international tax. Ms Emsies has over 15 years’ experience in tax advisory, tax compliance and tax disputes, working with multinationals and large Australian corporations as well as private companies, family offices and high wealth individuals. She holds a Bachelor of Economics from the University of New South Wales, and has professional qualifications from the Tax Institute of Australia and Chartered Accountants Australia and New Zealand.
• Hardik Shukla has been appointed to director in the audit and corporate advisory division in the Sydney firm. He has over 14 years’ experience in audit and assurance, and his expertise lies particularly in audit and financial reporting services for large private businesses, not for profits and companies listed on the Australian Securities Exchange. Mr Shukla holds a Bachelor of Commerce (Accounting), a Master of Business Administrations (Professional Accounting) and is a member of Chartered Accountants Australia and New Zealand.
• Victor Babin has been appointed to director of audit and assurance in Sydney. Mr Babin specialises in auditing complex international groups with high volume transactions including using data analytics in the auditing process. He holds a master’s degree in Finance and Audit, is a French chartered accountant and is a member of the French-Australian Chamber of Commerce & Industry (FACCI).
• Helena Yuan has been appointed to director of tax consulting in Sydney. With over 20 years’ experience in the business services and taxation areas, Ms Yuan works with clients from a wide range of industries including retail, professional services, manufacturing, property development and the not-for-profit sector. She holds a Bachelor of Commerce from the University of New South Wales and is a member of Chartered Accountants Australia and New Zealand.
• The Sydney firm has also appointed Warrick Oakes to director for the corporate advisory division, specialising in mergers and acquisitions. Mr Oakes has over a decade of experience providing advisory and assurance services across a diversified range of entities and industries. He holds a Bachelor of Arts (Hons) from Loughborough University in the UK, a Graduate Diploma Chartered Accounting and is a member of Chartered Accountants Australia and New Zealand.
• Heather Leffler has been appointed to director of the audit, assurance, and corporate advisory division in Sydney. Ms Leffler has more than 9 years’ experience specifically relating to audit and assurance services, both locally and in the UK. She holds a Master of Arts in Accounting and Finance and is a member of the institute of chartered accountants of Scotland.
• Marcus Polovineo has been appointed to director, tax consulting in Sydney. He is an experience taxation practitioner and has established extensive tax and commercial knowledge, priding himself in taking a practical, client-based approach to all tasks. Mr Polovineo holds a Bachelor of Business, is an affiliate of the Tax Institute of Australia and is a member of Chartered Accountants Australia and New Zealand.
• Laura Kemueli has been appointed director in the Fijian firm’s audit practice. Ms Kemueli has over 15 years’ professional experience in audit and assurance and business advisory services, having commenced her career in audit for US state and local governments. She holds a Bachelor of Business Administration from the University of Hawaii.
• The Fijian firm has also appointed Atnesh Prasad to director of taxation. Mr Prasad has more than 10 years’ experience in accounting, business advisory and taxation service. He holds a Bachelor of Commerce in Accounting and is a Chartered Accountant with the Fiji Institute of Accountants.
• Sanjay Ram Saxsena has been appointed to director within Fiji’s Business Services division. Mr Saxsena has been with the firm for 16 years, and advises small to large corporate clients on various aspects of accountancy and financial services. He holds a Bachelor of Arts in Accounting and Financial Management and Information Systems, and is also member to Fiji’s Institute of Accountants.

Earlier this year, HLB Mann Judd was named Best Accounting & Consulting Services Firm ($50-$200 million revenue) at the annual Client Choice Awards. It is the eighth time the firm has won the category, and the third consecutive year of winning the award.

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