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Sustainability related risks and opportunities (IFRS Foundation)
Access IFRS Foundation guide to help companies identify sustainability-related risks and opportunities and material information to provide...
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Progress on Corporate Climate-related Disclosures 2024 Report (IFRS Foundation)
Access this 2024 IFRS report that sets out global progress towards both mandated and voluntary corporate climate-related disclosures...
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Guidance on statutory assurance engagements in New Zealand
Explains the framework for who can perform audit and assurance engagements in New Zealand...
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Delivering Better Financial Outcomes Tranche one Summary note November 2024
The government’s response to the Quality of Advice Review (QAR) is the Delivering Better Financial Outcomes (DBFO) package, which will be implemented in three tranches. Tranche one is legislated...
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Non-arm’s length income/expense rules for SMSFs- Summary note November 2024
Changes to limits of NALI that arises due to general NALE of superannuation funds since theTreasury Laws Amendment (Support for Small Business and Charities and Other Measures) Act 2024...
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Inclusive Language and Communications Guide
Inclusive language encourages inclusivity by avoiding stereotypes and respecting diversity. It reduces bias, enhances workplace culture, and values all identities...
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Top issues for practices providing compilation and taxation services in Australia
Quality Review results for the year ended 30 June 2025...
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Top issues for practices providing assurance services in Australia
Quality Review results for the year ended 30 June 2025...
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Q&A: New Zealand look-through company (LTC) paying dividends
This technical Q&A answers: Can a New Zealand look-through company (LTC) pay dividends if it has negative retained earnings?...
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Audit, Assurance and Related Services
This guide explains, in simple language, what these service offerings mean for a small business...
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Guidance for writing effective policy for financial reporting and assurance in New Zealand
This paper is intended to assist regulators, government departments and others who wish to include financial reporting and assurance requirements in policy such as legislation, regulations or...
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Q&A: Financial assets with contingent features
This technical Q&A answers: Could a financial asset with a contingent feature that changes the amount or timing of contractual cash flows meet the solely payments of principal and interest test?...
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Q&A: Asset values in an SMSF
This technical Q&A answers: Which valuation method should be used for SMSF assets, and as auditor – what is my responsibility?...
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Quality review program Australia: consulting and other assurance engagements questionnaire
Quality review questionnaire: consulting and other assurance engagements, used by reviewers during quality reviews, and can be used by practices in Australia to self-review their practice...
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Q&A: Bank confirmations for SMSFs
This technical Q&A answers: Do auditors need to obtain a bank confirmation every year for an SMSF?...