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Technology in audit
Technology is reshaping the way auditors think, work, and lead. Far from being replaced by machines, auditors are harnessing technology to gain greater insights and elevate their impact. The fusion of...
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Accounting for climate related commitments
IFRIC agenda decision determining when to recognise a climate-related commitment on the balance sheet...
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New reporting requirements for Tier 3 and 4 NFPs
A look at the revised Tier 3 and 4 reporting requirements for charities and incorporated societies that are now effective...
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Changes for New Zealand charities
An overview of the policy developments affecting the charitable sector in New Zealand...
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Financial liabilities settled in cash using an electronic payment system
Amendments to AASB 9 / NZ IFRS 9 provide option to deem discharge before settlement date...
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Public Benefit Entity reporting thresholds increased
Amendments to XRB A1 provide reporting relief for smaller charities and NFPs...
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A case study: Demystifying materiality in accordance with ISSA 5000
In partnership with ACCA, this case study applies the ISSA 5000 materiality requirements to GHG emissions disclosures...
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Submission on Phase 1 of the AASB Agenda Consultation
CA ANZ response to AASB Agenda Consultation 2027–2031 Survey...
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Joint submission on Better Targeted Superannuation Concessions Draft Regulations
Joint submission on Better Targeted Superannuation Concessions Draft Regulations...
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IFRS 16 Leases: What's Working, What's Not, and What's Next
Insights on practical lease accounting challenges and emerging themes in Australia and New Zealand...
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Submission on alignment with international sustainability standards
XRB proposes to make ISSA 5000 and the IESSA available for use in New Zealand for sustainability assurance engagements...
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Submission on Guidance on best practice principles for superannuation retirement income solutions
Introduction of the proposed voluntary best practice principles by the Treasury...
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Advocacy update on sustainability assurance in Australia
CA ANZ is proactively advocating to policy makers on two assurance issues related to the new CRD regime; joint audits and audits of group 3 nil statements...
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Submission to the inquiry into Payroll Tax Amendment Bill 2025 (ACT)
CA ANZ responds to inquiry into the Payroll Tax Amendment Bill 2025 (ACT) regarding complexity and unintended consequences...
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Submission to ANAO audit on the ATO’s management of small business taxpayer debt
CA ANZ ask the ANAO to request the ATO provide greater transparency about the composition and collection of small business tax debt...