This technical Q&A answers: Can the signing of the directors’ declaration under section 295(5)(c) of the Corporations Act 2001 and the signing of the directors’ report required under section 298(2)(c...

This technical Q&A answers: Our New Zealand charity's rules require a 'balance sheet' whereas the applicable reporting standard requires a 'statement of resources and commitments' - which do we...

This technical Q&A answers: Can a New Zealand look-through company (LTC) pay dividends if it has negative retained earnings?...

This technical Q&A answers: I am thinking of becoming a Registered Company Auditor (RCA). Where can I find out more information about the process of applying (Australia)?...

This technical Q&A answers: What is the process that an Australian company must follow to remove its auditor?...

This technical Q&A answers: I have issued a modified audit report for a New Zealand company, who do I need to send it to?...

Designed to assist auditors in Australia in determining which auditing and assurance standards apply to an engagement...

Designed to assist auditors in New Zealand in determining which auditing and assurance standards apply to an engagement...

Summary of the regulations and guidance relating to AML/CFT in New Zealand...

Summary of the impact of the New Zealand AML/CFT Amendment Act on accountants...