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Q&A Charity depreciation rates (NZ)
This Q&A answers: Are Inland Revenue depreciation rates for property, plant and equipment acceptable for charities to use?...
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Conflicts of Interest Guide 2021
A guide to assist members navigate conflicts of interest by application of the Code of Ethics for Professional Accountants and other relevant standards and regulations.Australian tax agents: this...
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Ethics for Sustainable AI Adoption
Global research exploring how accountancy and finance professionals can drive ethical and sustainable adoption of Artificial Intelligence (AI). Published by by ACCA and CA ANZ, supported by the...
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NOCLAR and Whistleblowing
Assists members to understand the how obligations under the Code interact with Australian Whistleblower Legislation...
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Managing the banking relationship following natural disasters
This guide has been created for accountants to help clients establish and maintain a good working relationship with the bank on behalf of their clients during or after floods, bushfires and other...
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Whistleblowing & Confidentiality - APESB Technical staff publication
Guidance on applying APES 110 Code of Ethics for Professional Accountants and other APESB pronouncements to situations that may lead to whistleblowing. The publication contains eight hypothetical...
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Help Sheet: Fees, Invoices and Disputes
Help Sheet to assist members resident in New Zealand to understand professional expectations regarding fee setting, collections and disputes with clients...
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Help Sheet: Books and Records
Help Sheet to assist members in New Zealand with three aspects of books and records: ownership; possession (including possessory liens); and disclosure...
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Insolvency Reforms to Support Small Business – Who can be a restructuring practitioner?
Helpsheet explaining who can be, and how to become, a Small Business Restructuring Practitioner...
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Q&A: Illustrative auditor's reports
This technical Q&A answers: Where can I find an audit report template for an audit of a complete set of financial statements?...
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Q&A: Financial reporting requirements applicable to large NZ companies
This Q&A answers: What are the financial reporting obligations for a “large company” in New Zealand?...
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Business Data Insights Playbook
Download the Business Data Insights Playbook to read how to give your accountancy practice a competitive advantage with data and insight...
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Accounting for entitlements - casual employees
In the wake of recent Federal Court judgements, this guide assists financial statement preparers in Australia to account for entitlements that may arise for regular and systematic casual employees...
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Q&A: Auditor's report when financial statements are prepared on a liquidation basis for the first time
My client has prepared its financial statements on a liquidation basis for the first time, a decision that, as their auditor, I concur with. The financial statements clearly disclose this basis of...
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Exploring the Code of Ethics
Access the practical case studies and guidance in the IESBA educational series: Exploring the IESBA Code. This may assist members’ understanding of the APESB Code of Ethics (all members except NZ) or...