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When does payment count for GST?
GST is heavily reliant on the “time of supply,” which is triggered by either the issuance of an invoice or the receipt of any payment. But what exactly counts as “payment,” and how does this affect...
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FBT overhaul: A chance to cut complexity, not corners
CA ANZ backs Inland Revenue’s push to make FBT simpler and more workable...
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CA ANZ calls for collaboration and leadership at Economic Reform Table
MEDIA RELEASE (AU) CA ANZ calls for collaboration at Roundtable so opportunities to put Australia on the path to a stronger economic future aren’t missed...
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To be in business: Are you really carrying on a business for tax purposes?
Have you ever wondered if your side hustle, investment activity, or even your hobby could be considered a business for tax purposes?...
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ACCA and Chartered Accountants ANZ call for consistent application of sustainability assurance standards
JOINT MEDIA RELEASE: In partnership with ACCA, this case study applies the ISSA 5000 materiality requirements to GHG emissions disclosures...
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New Incorporated Societies Act 2022
A comparison of the 2022 Act to the 1908 Act, with a particular focus on the new reporting and audit requirements...
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Are you ready for the changes to group audit engagements?
ASA / ISA (NZ) 600 has been revised and the changes are applicable for reporting periods beginning on or after 15 December 2023...
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FMA provides clear pathway for UK auditors
Mutual recognition of auditors between the NZ Financial Markets Authority and the UK Financial Reporting Council...
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Audit and Technology Playbook: A Practitioner’s Guide
This playbook provides audit professionals with practical insights and strategies to navigate the rapidly changing landscape of audit technology...
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NCEA reform must strengthen accounting curriculum says CA ANZ
MEDIA RELEASE (NZ): Curriculum reform must include strengthening the accounting curriculum to nurture the next generation of Kiwi business leaders...
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Digital reporting now: Deloitte and Chartered Accountants ANZ call for change
JOINT MEDIA RELEASE (AU): Deloitte Australia and Chartered Accountants ANZ renewed calls for the Federal Government to boost productivity by mandating digital corporate reporting...
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Mum and Dad investors say the grass is greener overseas
MEDIA RELEASE (NZ): CAANZ's latest investor confidence survey shows mum and dad investors are increasingly downbeat about New Zealand’s capital markets and listed businesses but have growing...
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Effects of climate related risks on financial statements
CA ANZ / AASB / UoM / UQ joint report on global research on the effects of climate-related risks on financial statements...
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Joint submission on IAASB’s narrow scope amendments on use of experts
CA ANZ / ACCA joint submission on IAASB’s consultation in relation to narrow scope amendments on the use of experts...
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Business Valuation Specialisation Emerging Pathway – Postgraduate study
Follow these steps for Emerging Pathway - For members starting out in Business Valuation...
