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  1. Audit and Review Requirements for Australian Entities

    Provides a summary of the legislative requirements to prepare financial reports, have an audit or review of those reports and the qualifications of auditors and reviewers for common types of...

  2. Document certification guide

    Guidance for Chartered Accountants on what you need to do if you are asked to certify a copy of a document, including application to NZ AML...

  3. An External Auditor's Guide to Improving Audit Quality Using an Individual Recognition and Accountability Framework

    Guidance for audit practitioners to improve audit quality by developing, or reviewing, a recognition and accountability framework for audit-related leadership positions...

  4. An External Auditor’s Guide to Improving Audit Quality Using Root Cause Analysis

    Guidance for auditors to improve audit quality by providing a definition of root cause analysis (RCA) and explaining how RCA can identify and address the root causes of review and inspection findings...

  5. Q&A: Peppercorn leases

    This technical Q&A answers: How should Australian not-for-profit entities record concessionary leases under the new leases standard?...

  6. Professional indemnity insurance broker contacts

    Lists Australian broker contacts for members to contact when arranging professional indemnity insurance (PII)...

  7. AML/CFT FAQs for NZ

    Answers a number of frequently asked questions about the anti-money laundering/counter-terrorism financing (AML/CFT) regime for accountants in New Zealand...

  8. Illustrative financial report under SPFR for FPEs – Services industry 2018

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

  9. 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...

  10. 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-...

  11. Professional indemnity insurance policies for small practices

    Compares information about professional indemnity insurance (PII) premiums in Australia for a range of PII policies suitable for small practitioners...

  12. How to develop an AML/CFT programme under the NZ AML/CFT Act

    Guidance on how to develop an AML/CFT programme under the NZ Anti-Money Laundering and Countering Financing of Terrorism Act, including an illustrative risk programme...

  13. 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...

  14. How to conduct customer due diligence under the NZ AML/CFT Act

    Guidance on when and how to conduct customer due diligence under the NZ Anti-Money Laundering and Countering Financing of Terrorism Act...