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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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Q&A: Becoming a Registered Company Auditor
This technical Q&A answers: I am thinking of becoming a Registered Company Auditor (RCA). Where can I find out more information about the process of applying (Australia)?...
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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...