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Summary of NZICA regulations
Summary and links to legislation, rules, ethics, professional and engagement standards relevant to NZICA and New Zealand resident members...
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FAQs: Audit considerations relating to an SMSF using an investment management service organisation
CA ANZ, CPA Australia and IPA have jointly issued guidance for self-managed superannuation fund auditors on SMSFs using investment management service organisations...
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FAQs: Retention money accounting
Addresses frequently asked questions (FAQs) arising from the new construction contract retention money regime in New Zealand...
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Q&A: G100 Milliman discount rate report (AU)
This Q&A answers: How do I get one of the monthly G100 Milliman discount rate reports?...
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Q&A: Charity disclosure of KMP remuneration (AU)
This Q&A answers: What are the disclosure requirements for charities around key management personnel (KMP) remuneration?...
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120% digital boost FAQs
What expenses can qualify for the 120% small business digitalisation boost? Does the digitalisation initiative need to be new? Who can claim the digitalisation 120% boost if an amount is on-charged...
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Q&A: Auditors and NOCLAR
This technical Q&A answers: How do the provisions in the Code of Ethics in relation to responding to non-compliance with laws and regulations (NOCLAR) impact auditors?...
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120% Training Boost
What training qualifies for the 120% small business training boost? How do I verify that the training is provided by a registered provider? When is the boost included in the income tax return? These...
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Sustainability
Practical guidance to assist you to incorporate sustainability, or an environmental, social and governance (ESG), perspective, into an organisation’s strategy and operations, reporting, assurance, or...
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Q&A: Audit manual
This technical Q&A answers: Where can I find an audit manual?...
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Q&A: End of audit partner long association cooling-off transition period in Australia
This technical Q&A answers: APES 110’s cooling-off transition period for audit partner rotation ends on 31 December 2023. What happens after that for engagement partners who perform audits for listed...
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TCFD implemention guide
Access the TCFD's implementation guide offering how-to guidance to help organisations enhance the robustness, consistency, comparability, and utility of TCFD implementation and reporting...
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SME sustainability hub
Access this hub curated by Chartered Accountants Worldwide to find sustainability resources to assist SMEs and practices...
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How SMEs can create a more sustainable world: Insights
This insight series provides succinct guidance to assist small and medium organisations and practices to embed sustainability. This series summarises key insights from the full Playbook which is also...
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Purpose, people and planet: sustainability playbook for NFPs
A playbook for not-for-profits and charities containing actionable insights, tailored tips and free resources to incorporate sustainability into delivering on their purpose...