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Illustrative financial report under SPFR for FPEs – Products industry 2018
Illustrative financial statements that can help New Zealand SMEs in the products industry prepare financial statements in accordance with the Special Purpose Financial Reporting (SPFR) for For-Profit...
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Illustrative financial report under SPFR for FPEs – Agricultural sector 2018
Illustrative financial statements that can help New Zealand SMEs in the agricultural sector prepare financial statements in accordance with the Special Purpose Financial Reporting (SPFR) for For-...
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Professional indemnity insurance policies for small practices
Compares information about professional indemnity insurance (PII) premiums in Australia for a range of PII policies suitable for small practitioners...
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Crowdfunding: the new SME frontier
Venture capital expert Erez Rachamim, head of Fundraising at Equitise, outlines why crowdfunding may be the next new big thing in Australia...
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Regulations and guidance for AML/CFT in New Zealand
Summary of the regulations and guidance relating to AML/CFT in New Zealand...
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How to develop an AML/CFT programme under the NZ AML/CFT Act
Guidance on how to develop an AML/CFT programme under the NZ Anti-Money Laundering and Countering Financing of Terrorism Act, including an illustrative risk programme...
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How to perform an audit under the NZ AML/CFT Act
Guidance on how to perform an audit under the NZ Anti-Money Laundering and Countering Financing of Terrorism Act, including an illustrative engagement letter, representation letter and unmodified...
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How to conduct customer due diligence under the NZ AML/CFT Act
Guidance on when and how to conduct customer due diligence under the NZ Anti-Money Laundering and Countering Financing of Terrorism Act...
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How to produce a risk assessment under the NZ AML/CFT Act
Guidance on how to produce a risk assessment under the NZ Anti-Money Laundering and Countering Financing of Terrorism Act, including an illustrative risk assessment for a fictional accounting practice...
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NZ AML/CFT Amendment Act 2017 Information Sheet
Summary of the impact of the New Zealand AML/CFT Amendment Act on accountants...
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Example bank letter to open a Trust Account (Australia), published by APESB
Provides an example letter to a bank to request them to open a Trust Account - Australia...
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Australian auditing and assurance standards flowchart
Designed to assist auditors in Australia in determining which auditing and assurance standards apply to an engagement...
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New Zealand auditing and assurance standards flowchart
Designed to assist auditors in New Zealand in determining which auditing and assurance standards apply to an engagement...
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APESB Information sheet: Professional accountants and trust accounts
Provides information to stakeholders on the requirement in Australia for an accountant in public practice to open a trust account in circumstances where they need to transact with client monies...
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A Special Purpose Financial Reporting Framework for use by For-Profit Entities
An optional set of self-contained guidelines designed to assist in the preparation of single entity, historical, special purpose financial reports (SPFR) for small and medium sized for-profit entities...