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Auditing Competency Standard for Registered Company Auditors
This standard is one part of the process for audit registration as set out in the Corporations Act 2001 and should be used in conjunction with other materials issued by the Australian Securities and...
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RCA Competency Standard Guide
Guidance on the Auditing Competency Standard for registration as a Registered Company Auditor (RCA)...
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RCA Factsheet
Factsheet on initial and ongoing requirements for Registered Company Auditors (RCA)...
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Succession planning guide for Public Practice
Provides a guide and checklists for practitioners to help plan long-term goals and have a documented succession plan as part of their firm’s risk management framework (mandatory in Australia under...
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Look before you leap
Running an accounting practice comes with many potential risks and rewards. To help members decide if it’s the right move for them, this guide highlights the pros and cons. A separate Checklists For...
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Checklists for aspiring practitioners
Useful questions to ask if you’re considering running an accounting practice. A separate guide titled Look Before You Leap is also available...
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Competency requirements for assurance practitioners undertaking review engagements in Australia
This document sets out the mandatory minimum competency requirements that must be met by all members who are not Registered Company Auditors (RCAs) who are seeking to undertake engagements to review...
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Marketing your practice resource centre
Marketing support to help practitioners to promote their accounting practice...
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Entering, owning, and exiting your practice
From starting in practice to planning for succession, these tools and resources will assist you to explore your options and comply with your obligations...
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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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AML/CFT FAQs for NZ
Answers a number of frequently asked questions about the anti-money laundering/counter-terrorism financing (AML/CFT) regime for accountants in New Zealand...
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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...