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My friend uses Microsoft Phone 8.1 mobile for a tax accountancy firm. As it hasn't received security updates for five years I believe that is a significant information security risk. However, the principal of the firm does not believe it to be a significant risk.

Only MMS, SMS and phone calls are made on the phone. MMS is sometimes used to send tax documents to the firm via pictures. No browsing of websites is done and it isn't even connected to the corporate network.

Can you help me explain to a CPA accountant principal in Australia why it's a business risk? Do you have links to Australian government websites or professional association websites?

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Unsupported operating systems can have vulnerabilities that have no patch. Over time, that threat grows. That means that it becomes trivial for an attacker to be able to breach the device. A breach of the device means that all data on it is exposed as well as all the accounts (business, email, personal, banking, etc.).

Yes, there is a chance that the OS does not have a serious flaw, but there is a small set of people in the world who can make that assessment, conclusively. And a CPA is likely not in that set.

Updating from unsupported software is listed as an "essential" item in the NCSC's Cyber Essentials certification. If you don't, you are rolling the dice.

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