Perspective articles

In our Perspective series, experts in assurance, reporting and regulatory matters discuss recent technical and policy developments in these areas.

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  1. Giving New Zealand’s Agreed Upon Procedures Standard a makeover

    New Zealand’s Agreed Upon Procedures (AUP) engagement standard APS-1 Statement of Agreed Upon Procedures standards (APS-1) recently celebrated the 25th anniversary of its first release...

    • File type: PDF
    • Size: 0.3 MB
  2. APESB to issue NOCLAR and Long Association Standards

    Authors: Channa Wijesinghe, FCA, CEO, APESB and Jacinta Hanrahan, CA, Senior Technical Manager, APESB...

    • File type: PDF
    • Size: 0.7 MB
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  3. Responding to non-compliance with laws and regulations

    Co-Arthurs: Misha Pieters CA(SA), Senior Project Manager, External Reporting Board and Zowie Murray CA, Senior Policy Adviser, Chartered Accountants ANZ...

    • File type: PDF
    • Size: 66 KB
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  4. A decade of setting standards in the public interest

    Co-Authurs from APESB: Channa Wijesinghe FCA, CEO and Jacinta Hanrahan CA, Senior Technical Manager...

    • File type: PDF
    • Size: 92 KB
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  5. APESB seeks feedback on revised client monies standard and publishes valuation guidance

    Co-Authurs from APESB: Channa Wijesinghe FCA and Jacinta Hanrahan CA...

    • File type: PDF
    • Size: 0.1 MB
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