Sarah is a Senior Manager in KPMG's Department of Professional Practice and a member of KPMG's international topic team on share-based payments. She has more than five years of experience in dealing with accounting for share-based payments across multiple industries under AIFRS. Over the last 5 years, Sarah has reviewed the remuneration report disclosures of share-based and other remuneration arrangements of companies ranging from ASX 100 to small listed companies.