Policy submissions

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  1. Submission on PUB00544: Income tax – Bare trusts and mortgages

    CA ANZ’s feedback on the draft question we’ve been asked (QWBA)...

  2. Submission on IPSASB 2025 Work Program Consultation

    CA ANZ feedback on what financial reporting projects, post-implementation reviews, and sustainability reporting projects the IPSASB should prioritise...

  3. Submission to ISSB proposals relating to SASB standards and amendments to industry-based guidance

    CA ANZ’s responds to ISSB proposals relating to SASB standards and amendments to industry-based guidance...

  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 the NZ Taxonomy consultation

    Chartered Accountants Australia and New Zealand (CA ANZ) provides feedback to the Centre for Sustainable Finance on the Aotearoa New Zealand Sustainable Finance Taxonomy...

  6. Submission to XRB on service performance information consultation

    Reporting and assurance of service performance information – Tier 1 and 2 not-for-profit entities...

  7. Submission on proposed amendments to XRB A1

    CA ANZ submission to XRB on Exposure Draft: 2025 Amendments to XRB A1 Application of the Accounting Standards Framework...

  8. Joint submission on IAASB’s narrow scope amendments on use of experts

    CA ANZ / ACCA joint submission on IAASB’s consultation in relation to narrow scope amendments on the use of experts...

  9. Submission on amendments to XRB A2

    CA ANZ submission on XRB A2 Meaning of Specified Statutory Size Thresholds resulting from legislative changes...

  10. Submission on independence for audits of investment schemes

    CA ANZ considers the Code as sufficiently robust to address auditor independence for all relevant parties to CIVs/pension funds...

  11. Joint submission on RDR Concessions – NZ IFRS 18

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

  12. Joint submission on IAASB’s final decision regarding differential auditing requirements

    CA ANZ and ACCA joint submission on IAASB’s consultation in relation to differential auditing requirements to applying to publicly traded entities...

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