Policy submissions

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  1. IESBA consultation on meeting public expectations around professional scepticism

    Puts forward four options to extend the concept beyond assurance practitioners to all professional accountants...

    • File type: PDF
    • Size: 0.1 MB
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  2. Submission on IOSCO Consultation Report on Good Practices for Audit Committees in Supporting Audit Quality

    We support the development of guidance for good practices for audit committees to foster audit quality, but recommend it be expanded to other stakeholders...

    • File type: PDF
    • Size: 0.2 MB
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  3. IPSASB Leases Exposure Draft

    Our joint submission with ACCA does not support the departure from IFRS 16 for lessor accounting...

    • File type: PDF
    • Size: 0.1 MB
  4. GST on Low Value Imported Goods: an Offshore Supplier Registration System

    We found that the proposals sensible and appropriate as an interim measure until technology allows New Zealand Customs to tax imported goods at source...

    • File type: PDF
    • Size: 0.6 MB
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  5. IPSASB's strategy and work plan 2019-23 consultation

    This is a joint submission with ACCA in which we comment on the proposed projects and prioritisation thereof...

    • File type: PDF
    • Size: 0.4 MB
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  6. Submission on IPSASB Exposure Draft 63 Social Benefits

    CAANZ broadly supported a number of proposals in the ED, but made a few key recommendations...

    • File type: PDF
    • Size: 0.2 MB
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  7. Submission on the Taxation (Neutralising Base Erosion and Profit Shifting) Bill

    CA ANZ supports the introduction of the Bill because BEPS is undesirable, in particular, it affects the public perception, and thus the integrity, of the tax system. However, our submission sets out...

    • File type: PDF
    • Size: 1.6 MB
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  8. Joint Submission by CAANZ and ACCA on Monitoring Group consultation paper

    CAANZ response to the Monitoring Group consultation paper highlighting consequences of the proposed changes and presenting an overall support for continual review and improvement of standard setting...

    • File type: PDF
    • Size: 0.4 MB
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  9. Monitoring Group Consultation: Strengthening the governance and oversight of the international audit-related standard-setting boards in the public interest

    CAANZ response to the Monitoring Group consultation paper highlighting consequences of the proposed changes and presenting an overall support for continual review and improvement of standard setting...

    • File type: PDF
    • Size: 0.3 MB
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  10. Accounting for revenue and non-exchange expenses

    There is divergence in accounting treatment of revenue and expenses in the public sector. This IPSASB consultation paper proposes an alternative model for each...

    • File type: PDF
    • Size: 0.2 MB
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