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Help Sheet: Fees, Invoices and Disputes
Help Sheet to assist members resident in New Zealand to understand professional expectations regarding fee setting, collections and disputes with clients...
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Help Sheet: Books and Records
Help Sheet to assist members in New Zealand with three aspects of books and records: ownership; possession (including possessory liens); and disclosure...
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Insolvency Reforms to Support Small Business – Who can be a restructuring practitioner?
Helpsheet explaining who can be, and how to become, a Small Business Restructuring Practitioner...
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Q&A: Illustrative auditor's reports
This technical Q&A answers: Where can I find an audit report template for an audit of a complete set of financial statements?...
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Q&A: Financial reporting requirements applicable to large NZ companies
This Q&A answers: What are the financial reporting obligations for a “large company” in New Zealand?...
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Accounting for entitlements - casual employees
In the wake of recent Federal Court judgements, this guide assists financial statement preparers in Australia to account for entitlements that may arise for regular and systematic casual employees...
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Q&A: Auditor's report when financial statements are prepared on a liquidation basis for the first time
My client has prepared its financial statements on a liquidation basis for the first time, a decision that, as their auditor, I concur with. The financial statements clearly disclose this basis of...
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Q&A: Client in Bankruptcy (AU)
This Q&A answers what client books and records you are required to provide a registered trustee in bankruptcy...
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Q&A: Client is Insolvent (AU)
This Q&A answers: What client information am I required to give to an insolvency practitioner in Australia?...
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Q&A: Attending a stock take when there is limited access
This technical Q&A answers: Some entities may not be able to provide access for auditors to attend the stock take. The limitations imposed by the restrictions in recent years are such examples. Is...
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Q&A: Event after balance date
This technical Q&A answers: There has been an event after balance date. What are the auditor’s obligations and the possible implications for the auditor’s report?...
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Q&A: Determining whether a new company is “large” (NZ)
This technical Q&A answers: How does the definition of “large” in the Financial Reporting Act 2013 apply to newly established companies?...
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Q&A: How do I maintain client confidentiality and other professional obligations when setting up a virtual accounting practice?
This helpsheet highlights key professional obligations, some tips to manage these and resources you may find useful in the transition to a remote/virtual office, whether it be to adapt to the COVID-19...
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Q&A: Where can I find a sample practice management guide (New Zealand)?
The Q & A provides links to where members can find a sample practice management guide, through the IFAC Practice Management Guide available on the CA ANZ website and the CA ANZ Quality Management Tool...
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Q&A: NZ body corporates: reporting and assurance requirements
This technical Q&A answers: What are the reporting and assurance requirements for body corporates in New Zealand?...