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  1. Illustrative financial report under SPFR for FPEs – Products industry 2018

    Illustrative financial statements that can help New Zealand SMEs in the products industry prepare financial statements in accordance with the Special Purpose Financial Reporting (SPFR) for For-Profit...

  2. Illustrative financial report under SPFR for FPEs – Agricultural sector 2018

    Illustrative financial statements that can help New Zealand SMEs in the agricultural sector prepare financial statements in accordance with the Special Purpose Financial Reporting (SPFR) for For-...

  3. How to perform an audit under the NZ AML/CFT Act

    Guidance on how to perform an audit under the NZ Anti-Money Laundering and Countering Financing of Terrorism Act, including an illustrative engagement letter, representation letter and unmodified...

  4. Australian auditing and assurance standards flowchart

    Designed to assist auditors in Australia in determining which auditing and assurance standards apply to an engagement...

  5. New Zealand auditing and assurance standards flowchart

    Designed to assist auditors in New Zealand in determining which auditing and assurance standards apply to an engagement...

  6. APESB Information sheet: Professional accountants and trust accounts

    Provides information to stakeholders on the requirement in Australia for an accountant in public practice to open a trust account in circumstances where they need to transact with client monies...

  7. A Special Purpose Financial Reporting Framework for use by For-Profit Entities

    An optional set of self-contained guidelines designed to assist in the preparation of single entity, historical, special purpose financial reports (SPFR) for small and medium sized for-profit entities...

  8. Information sheet on responding to non-compliance with laws and regulations

    Explains changes to the Code of Ethics on how accountants need to respond to non-compliance with laws and regulations (NOCLAR)...

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