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Q&A: AASB Tier 3 NFP standard
This technical Q&A answers: I currently prepare special purpose financial statements for a not-for-profit. Do I need to adopt the AASB’s new Tier 3 standard?...
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New Zealand assurance essentials for June 2026
Assists financial statement auditors and other assurance practitioners by highlighting key New Zealand audit, assurance and regulatory developments for June 2026...
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Australian assurance essentials for June 2026
Assists financial statement auditors and other assurance practitioners by highlighting key Australian audit, assurance and regulatory developments for June 2026...
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Australian reporting essentials for June 2026
Assists financial statement preparers, auditors and those charged with governance by highlighting key Australian accounting and regulatory developments, and their impact on financial reporting for...
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New Zealand reporting essentials for June 2026
Assists financial statement preparers, auditors and those charged with governance by highlighting key New Zealand accounting and regulatory developments, and their impact on financial reporting for...
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Q&A: Professional obligations when using external experts for assurance of climate-related disclosures
Access this Q&A to find out about your professional obligations if you’re intending to use an external expert to support your assurance of climate-related disclosures...
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Q&A: What self-reporting obligations does an auditor have to ASIC in relation to independence and conflicts of interest?
This Q&A gives an overview of auditors' self-reporting obligations to ASIC...
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Q&A: Resigning as auditor of an ACNC-registered company limited by guarantee
Explains the process for an auditor resigning from an ACNC‑registered company limited by guarantee, including when ASIC consent is required...
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New Zealand assurance essentials for December 2025
Assists financial statement auditors and other assurance practitioners by highlighting key New Zealand audit, assurance and regulatory developments for December 2025...
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Australian assurance essentials for December 2025
Assists financial statement auditors and other assurance practitioners by highlighting key Australian audit, assurance and regulatory developments for December 2025...
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Cold review checklists – assurance (New Zealand)
To support assurance practitioners, we have developed checklists which can be used by the peer reviewer when performing cold reviews as required by PES 3 Quality Management for Firms that Perform...
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Guidance on statutory assurance engagements in New Zealand
Explains the framework for who can perform audit and assurance engagements in New Zealand...
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Top issues for practices providing assurance services in Australia
Quality Review results for the year ended 30 June 2025...
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Audit, Assurance and Related Services
This guide explains, in simple language, what these service offerings mean for a small business...
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Guidance for writing effective policy for financial reporting and assurance in New Zealand
This paper is intended to assist regulators, government departments and others who wish to include financial reporting and assurance requirements in policy such as legislation, regulations or...