Responding to COVID-19 audit and reporting: New Zealand

COVID-19 has significantly re-shaped the business landscape and therefore presented new challenges for financial reporting and audits. View resources to help you respond to those changes.

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New Zealand assurance essentials for June 2020

Assists financial statement auditors in New Zealand by highlighting key audit and assurance, and regulatory developments for June 2020.

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New Zealand reporting essentials for June 2020

Assists financial statement preparers, auditors and those charged with governance by highlighting key New Zealand accounting and regulatory developments and their impact on financial reports for June 2020.

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Financial Reporting and Audit Guide: Financial reporting and audit issues stemming from COVID-19

Highlighting some of the biggest COVID-19 impacts on reporting and assurance, this guide provides practical guidance and points to useful resources to help you work through these impacts. Whether you are a preparer, director or auditor, much has changed and this guide is here to help.

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Responding to the challenges of COVID-19

CA ANZ is helping you meet the financial reporting and audit challenges posed by the global spread of COVID-19

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Relief for reporting and audit deadlines

Here is a summary of the reporting and audit relief being offered by Australian and New Zealand regulators in relation to the COVID-19 pandemic.

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Auditing in a crisis – some issues to consider

COVID-19 has created an extraordinary disruption to business. But even though restrictions are in place some work must go on. So, what are some of the issues for auditors in all of this?

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Video interviews with standard setters discussing the reporting and assurance implications of COVID-19

We sit down with accounting and auditing standard-setters from both Australia and New Zealand to talk about the impacts of the COVID-19 pandemic.

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Q&A: Going concern

This technical Q&A answers: I have doubt over the ability of my audit client to continue as a going concern. What is the impact on the auditor's report?

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Q&A: Event after balance date

This technical Q&A answers: There has been an event after balance date. What are the auditor’s obligations and the possible implications for the auditor’s report?

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Q&A: Leave accrual during COVID-19

This technical Q&A answers: Should leave entitlements still accrue during the time employers are receiving JobKeeper (Australia) or wage subsidy (New Zealand) benefits?

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Q&A: Responding to COVID-19 reporting and audit challenges

This technical Q&A answers: What resources are available to assist me and my clients respond to the business, financial reporting and audit implications of COVID-19?

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The future of financial reporting

This important new report explores the reasons why Australia and New Zealand should embrace digital financial reporting.

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Audit Conference 2020 Additional resources

Login to My CA to view the additional resources for our Audit Conference 2020. These resources are available through the Library, LinkedIn Learning and related CPD resources.

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Auditing and assurance services: international perspectives (global edition)

Available at CA Library, this eBook examines new codes, standards and concepts applicable to auditing and assurance services. Presents an integrated approach to the auditing process from start to finish. Offers practical examples and case studies.

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Continuing professional development - Professional Scepticism

This two-hour module is specially-designed for audit partners and senior managers to equip their teams with the skills to deliver a quality audit. Based on real-life situations, this self-paced course will present participants with a series of scenarios in which they must decide the appropriate course of action to take.

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Continuing professional development - Impairment Fundamentals Series

This webinar series will provide you with the fundamental concepts of impairment, value in use and fair value, including practical hints and tips when applying these concepts.

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Continuing professional development - Trans-Tasman Sharing Knowledge Series: Assurance and Reporting

This session will look at practical and regulatory considerations around going concern, asset valuation and impairment, physical access constraints, lodgement deadlines, subsequent events and other key issues.

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Q&A: Attending client premises during COVID-19

This Q&A answers: We’re planning on visiting our client’s premises; are there any additional COVID-19 related considerations or guidance on how to deal with this situation?

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Your COVID-19 Resources Hub

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