Opinion

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  1. Trust, trust and more trust

    Auditors are adapting to change so they can continue to support the public’s trust in organisations...

  2. Alert but not alarmed

    According to the ATO website, Taxpayer Alerts are issued “to warn you of our concerns about new or emerging higher risk tax or superannuation arrangements or issues that we have under risk assessment...

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  3. What is the Art of Professional Scepticism?

    Auditors and Professional Scepticism go together like summer and pavlova. Auditors robustly question information presented and provide an independent opinion over the subject matter at hand...

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  4. Removal of requirement to obtain an actuarial certificate

    It is hard to argue that the nation’s incredibly complex tax and superannuation laws shouldn’t be simplified so tax compliance costs can be reduced...

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  5. Triple trouble

    With three new accounting standards coming in quick succession, Zoe Pateman zeroes in on IFRS 9 Financial Instruments...

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  6. Raising public confidence in the insolvency process

    Insolvency, regulations in Australia and NZ, insolvency practitioners...

  7. The knowledge economy holds the key to future prosperity

    2017 Thought Leadership Forum focused on business and university collaboration, writes James Guthrie, Chartered Accountants ANZ’s Head of Academic Relations...

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  8. The final countdown

    Zowie Pateman discusses the new accounting standard IFRS 15 taking effect beginning on or after 1 January 2018...

  9. Unpaid Employer Super - The Next Big Topic?

    Unpaid compulsory employer super contributions is about to become a big topic. Many Chartered Accountants will be very familiar with the typical reasons employers don’t pay this money. Compulsory...

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  10. Agreed to disagree

    Liz Stamford writes on agreed-upon procedures engagements coming once again to the forefront of discussion...

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