Policy submissions

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Showing results 11-20 of 32

  1. 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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  2. Brydon Review: Call for Views

    Our international perspective on the UK Government independent review into the quality and effectiveness of audit, which may have cross-border impacts...

    • File type: PDF
    • Size: 88 KB
  3. 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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  4. IAASB Request for Input: Exploring the use of technology and data analytics in audit

    IAASB request for input in relation to data analytics and the growing use of technology in audit...

    • File type: PDF
    • Size: 0.2 MB
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  5. ED Part C and Safeguards in the Code

    Submission on Exposure Drafts - Proposed Revisions to Clarify the Applicability of Provisions in Part C of the Extant Code to Professional Accountants in Public Practice (Part C) and Proposed...

    • File type: PDF
    • Size: 1.7 MB
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  6. 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
  7. 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
  8. 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
  9. 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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  10. Supporting Credibility and Trust in Emerging Forms of External Reporting

    Our submission to the IAASB on its discussion paper on the challenges presented by the increasing demands for assurance over emerging forms of external reporting...

    • File type: PDF
    • Size: 0.2 MB