In summary, refer to: http://www.charteredaccountants.com.au/Using-the-Website/FAQ-Display.aspx?sec=%7BAFCC84FC-A6F2-41A2-AEB8-8F75A405CACC%7D&p=%7B52DF6E44-7E53-420D-B2A1-9D33E90CF0C5%7D
And no you don't wear a cool hat. Serving cups of coffee really depends on firm/culture/etc but in my...