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Showing results 76-90 of 93

  1.

    CA ANZ and ACCA submission on IAASB’s 2020-22 strategy and work plan

    Our joint submission supports the IAASB’s plans to make auditing standards more user friendly for SMEs and focus on effective implementation of its audit quality reforms...

    • File type: PDF
    • Size: 0.1 MB
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  2. Agreed-upon procedures engagement standard

    CA ANZ and ACCA support the IAASB’s proposed update to the international standard on agreed-upon procedures engagements (ISRS 4400)...

    • File type: PDF
    • Size: 0.1 MB
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  3. UK statutory audit services market study

    We recognised the importance of the issues raised but urged the CMA to assess impacts of its proposals on audit quality in the UK and internationally...

    • File type: PDF
    • Size: 67 KB
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  4. IAASB ED-315 risk identification and assessment

    CA ANZ's joint submission with the ACCA expresses our concerns about the complex language and structure of the proposed revision to the standard...

    • File type: PDF
    • Size: 0.2 MB
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  5. 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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  6. 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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  7. 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
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  8. 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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  9. 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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  10. 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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  11. 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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  12. 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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  13. Joint submission with ACCA on Principles of Disclosure

    This discussion paper from the IASB looks at possible solutions to the “disclosure problem” as part of its Disclosure Initiative project...

    • File type: PDF
    • Size: 0.6 MB
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  14. Submission on IPSASB consultation paper accounting for heritage items

    CA ANZ response on the IPSASBs consultation on financial reporting for heritage in the public sector...

    • File type: PDF
    • Size: 0.3 MB
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  15. Joint ACCA and CA ANZ submission on IESBA’s proposed application material on professional scepticism and professional judgement

    Overall ACCA and CA ANZ supported the IESBA’s proposed application material and the direction of the project, which seeks to determine a relationship between compliance with the fundamental principles...

    • File type: PDF
    • Size: 0.3 MB
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