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Showing results 61-75 of 99

  1. 2025 Update to NZ Code of Ethics on Tax Planning and Related Services

    The NZ Regulatory Board proposes revisions to the NZICA Code of Ethics to reflect changes made to the International Code by IESBA’s Tax Planning Project...

  2. Update of NZ Client Monies Standard

    The NZ Regulatory Board proposes to update the NZ Client Monies Standard to reflect modern banking practices and changes made to the NZ Code of Ethics...

  3. Responding to requests for an accountant’s letter, confirmation or reference

    Members are advised to exercise a high degree of caution and when responding to requests from your client’s financiers...

  4. Reset Resources

    The chaos of 2020 forced us all to think differently about everything. It was a year of unprecedented and unimaginable change, and there’s no going back. Now CAs, as Difference Makers, are using the...

  5. Financial liabilities settled in cash using an electronic payment system

    Amendments to AASB 9 / NZ IFRS 9 provide option to deem discharge before settlement date...

  6. Updates on NZ Code of Ethics & other NZ Regulatory Matters

    Recent and proposed changes to the NZ Code of Ethics, ethics CPD requirements and delays to /PS-2 Client Monies update...

  7. A simplified trust account framework for Queenslands building industry

    Amendments to clarify and simplify the trust account framework will take effect on 1 July 2024...

  8. A new look for the income statement

    New presentation and disclosure requirements will change the face of the income statement following the release of AASB 18 / NZ IFRS 18...

  9. Shining a light on working capital

    Recent amendments to accounting standards aim to improve the information entities disclose about their supplier finance arrangements...

  10. Accounting for climate related commitments

    IFRIC agenda decision determining when to recognise a climate-related commitment on the balance sheet...

  11. Changes for New Zealand charities

    An overview of the policy developments affecting the charitable sector in New Zealand...

  12. New reporting requirements for Tier 3 and 4 NFPs

    A look at the revised Tier 3 and 4 reporting requirements for charities and incorporated societies that are now effective...