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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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Te Reo Māori: Te Tohu mō Ngā Tari | Māori Language: Office Signage
CA ANZ has developed a set of printable bilingual office signs in te reo Māori (the Māori language) and English. So, get your sticky tape out and help your team learn a few more kupu Māori (Māori...
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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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Disengagement letter templates
Access disengagement letter templates for assurance and non-assurance engagements you can download and tailor...
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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?...
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CA ANZ quality reviews: a chance to improve your practice
A CA ANZ quality review helps you improve your firm’s quality management systems and maintain the profession’s high standards...
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Practical roadmap to prepare for climate related disclosures
To assist finance professionals and finance teams to prepare for mandatory climate-related financial disclosures in Australia, CA ANZ and BDO have collaborated to launch a practical six-step roadmap...
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Quality management tools and resources for Australian practices
Access toolkits and other resources to assist Australian practices to create or update their system of quality management...
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Q&A: Assurance for not-for-profits (NZ)
This technical Q&A answers: I am a CA but I do not have a CPP or PI insurance. I have been asked to perform an honorary audit (or review) of a New Zealand not-for-profit. What do I need to consider...
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Q&A: Assurance for not-for-profits (Au)
This technical Q&A answers: I am a CA but I do not have a CPP or PI insurance. I have been asked to perform an honorary audit (or review) of an Australian not-for-profit. What do I need to consider...
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Professional standards advice series
Discover CA ANZ articles related to commonly asked member questions about applying professional standards in practice...