Have your say on Reporting and Audit & Assurance consultations
Help shape key policy, standards and regulatory developments. The following consultations are currently open for comment...
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Risk Mitigation Accounting: a new way to account for dynamic hedging risk
We want to hear your views on the IASB exposure draft of a proposed risk mitigation accounting model for IFRS 9...
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Insights into 2025 auditors' reports
Research into 2025 auditors’ reports across Australia and New Zealand, highlighting audit opinions, going concern uncertainty and key audit matters...
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Business reform: Have your say
Add your view to our submissions on business payment practices in New Zealand and, in Australia, a public beneficial ownership register, the fairness of ASIC’s enforcement activities, measuring...
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IFRS 16 Leases: What's Working, What's Not, and What's Next
Insights on practical lease accounting challenges and emerging themes in Australia and New Zealand...
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Celebrating #AuditorProud Day 2025
On #AuditorProud Day, we celebrate auditors and encourage everyone to learn more about what a career in auditing can offer...
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CA ANZ Launches AI Fluency Playbook
Continuous learning for finance professionals is essential in today’s world to remain competitive, adapt to structural changes in the industry and embrace new technologies...
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A new look for the income statement
New presentation and disclosure requirements will change the face of the income statement following the release of AASB 18 / NZ IFRS 18...
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Accounting for climate related commitments
IFRIC agenda decision determining when to recognise a climate-related commitment on the balance sheet...
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Time to update your accounting policy note to the financial statements
Only material accounting policy information needs to be disclosed for financial years beginning on or after 1 January 2023...
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Could automated valuation tools and AI see valuers fall foul of Professional Standards?
The emergence of automated valuation and AI tools promises faster and more efficient valuation processes. But the nature of these tools means accountants who rely on them blindly could find themselves...
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Revised NZ Insolvency Services Standard
The NZ Regulatory Board has updated the NZ Insolvency Engagement Standard to reflect the new NZ insolvency practitioners’ regime and changes made to the NZ Code of Ethics...
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Revised NZ Financial Advisory Services Standard
The NZ Regulatory Board has updated the NZ Financial Advisory Engagements Standard to reflect changes made to the NZ financial advisors’ regime and the NZ Code of Ethics...
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NZAuASB releases new Agreed Upon Procedures standard: NZICA withdraws APS-1
NZAuASB has issued ISRS NZ 4400 Agreed Upon Procedures Engagements, the new standard for these engagement types that will replace NZICA’s current AUP standard APS -1 (revised)...
