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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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Business Data Insights Playbook
Download the Business Data Insights Playbook to read how to give your accountancy practice a competitive advantage with data and insight...
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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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Cash flow coaching kit (ATO)
This ATO digital cash flow coaching kit provides a framework for business coaching conversations with your small business client. Working through these simple tools with your client can assist them to...
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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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Exploring the Code of Ethics
Access the practical case studies and guidance in the IESBA educational series: Exploring the IESBA Code. This may assist members’ understanding of the APESB Code of Ethics (all members except NZ) or...
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Practice Transformation Action Plan
These extraordinary circumstances offer small- and medium-sized practices (SMPs) significant opportunities to adapt and service a rapidly changing world. IFAC has developed thought leadership on...
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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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Independence Guide (5th edition)
The 5th edition of this popular resource provides guidance on how to apply APES 110 Code of Ethics for Professional Accountants (including Independence Standards) to independence for audits, reviews...
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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...