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Practice Transformation Action Plan
These extraordinary circumstances offer small- and medium-sized practices (SMPs) significant opportunities to adapt and service a rapidly changing world. IFAC has developed thought leadership on...
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Q&A: Client in Bankruptcy (AU)
This Q&A answers what client books and records you are required to provide a registered trustee in bankruptcy...
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Q&A: Client is Insolvent (AU)
This Q&A answers: What client information am I required to give to an insolvency practitioner in Australia?...
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Independence Guide (5th edition)
The 5th edition of this popular resource provides guidance on how to apply APES 110 Code of Ethics for Professional Accountants (including Independence Standards) to independence for audits, reviews...
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Q&A: Attending a stock take when there is limited access
This technical Q&A answers: Some entities may not be able to provide access for auditors to attend the stock take. The limitations imposed by the restrictions in recent years are such examples. Is...
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Q&A: Event after balance date
This technical Q&A answers: There has been an event after balance date. What are the auditor’s obligations and the possible implications for the auditor’s report?...
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Q&A: Determining whether a new company is “large” (NZ)
This technical Q&A answers: How does the definition of “large” in the Financial Reporting Act 2013 apply to newly established companies?...
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Business unusual: Business continuity playbook
The Business Continuity Playbook provides guidance for organisations, navigating significant disruptions, emphasising resilience and recovery strategies. Included in the playbook are recommendations...
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Q&A: How do I maintain client confidentiality and other professional obligations when setting up a virtual accounting practice?
This helpsheet highlights key professional obligations, some tips to manage these and resources you may find useful in the transition to a remote/virtual office, whether it be to adapt to the COVID-19...
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Q&A: Where can I find a sample practice management guide (New Zealand)?
The Q & A provides links to where members can find a sample practice management guide, through the IFAC Practice Management Guide available on the CA ANZ website and the CA ANZ Quality Management Tool...
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Automation playbook: automating workflows
This Automation playbook explores how to plan and implement change and continually improve your practice. It draws on a range of expertise to offer accountants a starting point to update or introduce...
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Business Funding Guide
This guide has been created for accountants to help business clients seeking a working capital injection. It outlines funding options, and includes a Funding Decision Flowchart, Funding Matrix, and...
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Q&A: NZ body corporates: reporting and assurance requirements
This technical Q&A answers: What are the reporting and assurance requirements for body corporates in New Zealand?...
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Q&A: Cancellable or renewable lease terms
This technical Q&A answers: How do I determine the lease term of a cancellable lease or a renewable lease?...
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Q&A: Accounting for mergers and acquisitions of clubs
This technical Q&A answers: Where can I find guidance on how to account for merger and acquisition transactions involving clubs?...