Link to ATO website key super rates and threshold page...

Link to ATO website key super rates and threshold page...

A framework for responsibilities and communication for supervisors (trustees) and auditors, including auditor reporting and engagement letters, under the FMC legislation (New Zealand)...

Explains the framework for who can perform audit and assurance engagements in New Zealand...

A Guide to when an SMSF might be considered a 'wholesale client' or 'sophisticated investor'...

Guidance on how to develop an AML/CFT programme under the NZ Anti-Money Laundering and Countering Financing of Terrorism Act, including an illustrative risk programme...

Guidance on when and how to conduct customer due diligence under the NZ Anti-Money Laundering and Countering Financing of Terrorism Act...

Guidance on how to produce a risk assessment under the NZ Anti-Money Laundering and Countering Financing of Terrorism Act, including an illustrative risk assessment for a fictional accounting practice...

Provides information to stakeholders on the requirement in Australia for an accountant in public practice to open a trust account in circumstances where they need to transact with client monies...

Practical guidance on what needs to be in client terms of engagement, based on learnings from cases that have come before CA ANZ disciplinary bodies...