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  1. Qualified Statutory Accountants (NZ)

    Certain engagements in New Zealand must be undertaken by a Qualified Statutory Accountant (QSA). New Zealand resident members holding a CPP automatically qualify as a QSA. Members who do not hold a...

  2. Submission on special purpose reporting reforms and simplified disclosure requirements

    CA ANZ submission to AASB on ITC 56 - a post-implementation review of Tier 2 and the reform to special purpose financial reporting...

  3. Historical Versions of NZICA Rules, NZICA Code of Ethics & NZICA Professional Standards

    This page provides access to historical (now superceded) versions of the NZICA Rules, NZICA Code of Ethics, and NZICA Professional Standards that were applicable to New Zealand resident members of CA...

  4. Submission on revenue and transfer expenses for NZ PBEs

    CA ANZ submission to XRB on ED PBE IPSAS 47 Revenue and ED PBE IPSAS 48 Transfer Expenses for Tiers 1 and 2 Public Benefit Entities...

  5. Submission on classification of a foreign exchange difference from an intragroup loan

    CA ANZ submission to IFRS Interpretations Committee on classification of a foreign exchange difference from an intragroup loan...

  6. Accounting for climate related commitments

    IFRIC agenda decision determining when to recognise a climate-related commitment on the balance sheet...

  7. IFRS 16 Leases: What's Working, What's Not, and What's Next

    Insights on practical lease accounting challenges and emerging themes in Australia and New Zealand...

  8. Quality and practice review program

    What is a Quality & Practice Review? The quality & practice review programme is one way we help our members in practice maintain a consistently high standard of quality and service to their...

  9. IFRS 18: Driving consistent financial reporting

    A new financial reporting standard will deliver clearer information for investors – impacting small and large companies alike...

  10. Australian Regulations

    Maintaining professional and ethical practice...

  11. Joint submission on RDR Concessions – NZ IFRS 18

    Disclosure concessions for Tier 2 for-profit entities in NZ IFRS 18...

  12. Q&A: Corporate trustee reporting

    This Q&A answers: Do the financial statements of a corporate trustee need to include the assets and liabilities of a trust that it administers/manages?...

  13. Joint submission on changes to accounting for provisions

    CA ANZ and CPA Australia respond to the IASB’s proposed targeted improvements to IAS 37 Provisions, Contingent Liabilities and Contingent Assets...