Are you ready for the changes to group audit engagements?
ASA / ISA (NZ) 600 has been revised and the changes are applicable for reporting periods beginning on or after 15 December 2023...
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Chartered Accountants: Proposed superannuation changes pose risk to future generations
CA ANZ: PROPOSED SUPERANNUATION CHANGES POSE RISK TO FUTURE GENERATIONS...
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How to use the Code of Ethics when you’re an accountant in business
Using the Code of Ethics for Professional Accountants can help remove conflicts of interest and protect reporting integrity...
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Greens amendments aimed at big firms risks consequences for tax professionals in small firms
CA ANZ CEO tells Federal Treasurer that Greens amendments aimed at big firms risk consequences for tax professoinals in smaller firms...
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A guide to navigating GST for unit title body corporates
The recent interpretation statement for unit title body corporate sets out how GST applies to transactions between a unit title body corporate, its members and third-party suppliers...
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Understanding Audit
CA ANZ Guide Understanding Audit – 20 questions: A plain English guide to audit in Australia and New Zealand for investors and other stakeholders...
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Deductible or not – software as a service configuration and customisation costs
Inland Revenue has issued Interpretation Guideline on Deductibility of software as a service (SaaS) configuration and customisation costs...
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New Incorporated Societies Act 2022
A comparison of the 2022 Act to the 1908 Act, with a particular focus on the new reporting and audit requirements...
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Not-for-profits: seeking access to the small business restructuring process
We have raised a concern that incorporated associations do not have access to small business restructuring process when facing financial difficulties...
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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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Competency requirements for SMSF auditors
Joint Accounting Bodies withdraw Competency Requirements For SMSF Auditors...
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Trust disclosure pain points
How the new trust disclosure rules have been received by members...
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Operation Protego (GST fraud) – Ethical considerations
CAs who become aware of a person’s involvement in fraudulent activity are reminded of relevant ethical rules applying to accountants...
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The impact of Australia’s whistleblowing laws on auditors
Auditor’s obligations under whistleblowing legislation...
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Pillar Two: What does it mean for New Zealand businesses?
The Government has just introduced legislation to help ensure multinational corporations are paying their “fair share” of tax...
