When I did the Sumday intro course, I noted that data used for conversion factors comes from multiple different sources. Some comes from overseas, some is a few years old. This is not a criticism – it just depends on whats available. However Im just wondering if anyone has ever had any “push back” from assurance practitioners (or anyone else) about where they got their data from (e.g. “you’ve used data from Europe – this is not relevant for an Australian entity.”)