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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?...
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Q&A: Cancellable or renewable lease terms
This technical Q&A answers: How do I determine the lease term of a cancellable lease or a renewable lease?...
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Q&A: Accounting for mergers and acquisitions of clubs
This technical Q&A answers: Where can I find guidance on how to account for merger and acquisition transactions involving clubs?...
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Q&A: Dealing with natural disasters
This technical Q&A answers: I have a client that has been affected by the recent floods. What are the issues I need to consider when dealing with clients affected by natural disasters and is there any...
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Q&A: Change of auditor
This technical Q&A answers: I have been asked to accept appointment as an auditor, what communication do I need to have with the outgoing auditor before I agree?...
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Q&A: Going concern
This technical Q&A answers: I have doubt over the ability of my audit client to continue as a going concern. What is the impact on the auditor's report?...
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Q&A: Accounting standards issued but not yet effective
This technical Q&A answers: What do I have to do about accounting standards that are issued but not effective, and where can I find them?...
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Q&A: Māori incorporations: reporting and assurance requirements
This technical Q&A answers: What are the reporting and assurance requirements for Māori incorporations?...
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Q&A: Tier 4 NFP reporting (NZ)
This technical Q&A answers: Our entity’s founding documents require a ‘balance sheet’ whereas the Tier 4 NFP Standard does not. What do we do?...
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Q&A: General purpose vs special purpose financial reports
This technical Q&A answers: Can you explain the difference between general purpose financial reports (GPFR) and special purpose financial reports (SPFR)?...
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Q&A: Accounting for buying group rebates
This technical Q&A answers: A buying group makes a collective purchase from a wholesaler for a volume rebate based on their bulk purchase. The rebate is shared across the members according to an...
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Q&A: Accounting for non-refundable upfront fees
This technical Q&A answers: Can non-refundable upfront fees be recognised as revenue upon receipt?...
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Q&A: AML audits
This technical Q&A answers: We are a CA firm in New Zealand. Are we able to do the audits that are required under the AML/CFT Act?...
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Q&A: Auditing impairment
This technical Q&A answers: I have identified indicators that my audit client's intangible asset may be impaired. However, management is not willing to record an impairment loss. Is this uncertainty...
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Q&A: First year audit
This technical Q&A answers: I have a new client and I am doing the audit for the first time. Do I need to include anything in the audit report about this?...