澳大利亚会计专业技术更新 - 公共会计师协会（IPA）中文官网

第503期澳大利亚专业技术更新导读

2023-09-17

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APES110 (IESBA) - 审计独立性测验 (2023)
毕马威风险管理部门发布了 "APES110《专业会计师职业道德守则》（也见于《国际会计师职业道德准则（IESBA Code）》），其中的审计独立性规定概述及相关知识测验，可在此处查阅。更多信息，请点击此处

会计师信函： 做还是不做？
公共会计师协会（ The Institute of Public Accountants ，简称IPA）、澳大利亚和新西兰特许会计师协会（Chartered Accountants Australia & New Zealand）以及澳洲会计师公会（CPA Australia）联合开发了 "会计师信函工具包"，并已于 2023 年 8 月 10 日星期四北京时间 10:00 与 Ignition 共同举办网络研讨会。更多信息请点击这里

公共会计师协会集团（IPA Group）的首席执行官谈IPA的合规团队如何维护公众对行业的信心
公共会计师协会集团的合规团队在建立公众信任和为会计师树立信心方面发挥了重要作用。要了解更多关于如何帮助合规团队维护行业专业性和道德标准的信息，请点击这里。

IPA新会员注册信息
会员名册列出了近期公共会计师协会（IPA）的新注册会员。董事会向所有新会员和升级会员表示祝贺。点击此处查看新注册会员名单。

更新您的电邮接收偏好
根据去年开展的会员满意度调查结果，协会决定改变向会员发送电子邮件的方式。您可以点击此处预设感兴趣的CPD主题以及会员优惠内容。

APES110 (IESBA) - Audit Independence Quiz (2023)
A quiz to check your ‘knowledge in relation to the audit independence provisions outlined in the APES110 Code of Ethics for Professional Accountants (also found in the IESBA Code)’ has been released by KPMG Risk Management unit and can be accessed here. More information here

Accountant Letters: To-do or not-to-do?
The Institute of Public Accountants, Chartered Accountants Australia & New Zealand, and CPA Australia have teamed up to develop the "Accountant‘s Letter Toolkit" and to also host a webinar with Ignition on Thursday 10 August 2023 at 12:00pm. More information here

IPA Group CEO speaks on how the IPA Compliance Team upholds Public Confidence in the profession
The IPA Group Compliance Team plays an important part in building public trust and maintaining confidence for accountants. To learn more about how you can help the Compliance Team maintain professional and ethical standards, click here.

IPA Register of Members
The Register of Members lists is the Member Register of the Institute of Public Accountants. The board of directors extend their congratulations to all new members and those who have advanced in status. View the Register of Members here

Update your email preferences
Based on the results of our satisfaction survey last year, we have changed the way we send you emails. You can now select which CPD topics and member offers you are interested in. More information here

Tax adviser regulatory framework: reforms
The government has announced steps to address severed shortcomings in regulatory frameworks on tax adviser misconduct. More information here

Taxpayers with simple affairs can now lodge their returns
The ATO has issued a release giving the green light for taxpayers with fairly straight-forward financial affairs to lodge their annual income tax returns. More information here

Pay as you go (PAYG) instalments variation issue
‘Activity statements are showing an incorrect instalment rate. The ATO have advised that they are aware of an issue impacting pay as you go (PAYG) instalment variations that is currently being rectified’. More information here

ATO Tax time 2023 update
The ATO has published key messages and themes from the Tax Practitioner Stewardship Group (TPSG) Tax Time meeting, held on 1 August 2023. More information here

Operation Protego (fraudulent claims for GST refunds) – Professional and Ethical obligations
There has been extensive ATO reporting of the impact of this fraud since Operation Protego was launched in April 2022 (Operation Protego publicly announced May 2022, first raids announced June 2022, further raids announced July 2022, crackdown on promoters Feb 2023, arrest activity August 2023).
The ATO has released a statement ‘Correcting the record on Operation Protego’ which includes a reminder to tax and BAS agents of their expectation that agents notify the ATO immediately if they become aware that a client has participated in fraud. More information here

ATO SMS and Email impersonation scam
The ATO is aware of multiple fake SMS and emails in circulation that are impersonating them. These messages are referencing ATO refunds, tax return payments or more simply a general ATO notification. Do not click on links contained within these messages. More information here

AFS licensing relief for foreign financial services extended
An instrument has been registered to preserve the effect of the relief in a transitional instrument to conditionally exempt foreign financial service providers from licensing. More information here

AFS licensing exemptions for FFSPs: draft
Treasury has issued a draft Bill proposing to provide four licensing exemption categories for foreign financial service providers to replace existing relief. More information here

MySuper benchmark performance test: SIS Regs modified
APRA has registered a Determination to modify the actual and benchmark formulas in the SIS Regs used to conduct annual performance assessments. More information here

SMSF Auditor
The ATO has published updated information on appointing an SMSF auditor. ‘You need to appoint an approved self-managed super fund (SMSF) auditor for each income year, no later than 45 days before you need to lodge your SMSF annual return (SAR). More information here

IGTO quarterly reporting pack released
IGTO has released its FY23 Q4 reporting pack highlighting activities during the quarter including total complaints received. More information here

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友情链接
国际会计准则理事会（IASB）	澳大利亚联邦内政部	中国国家税务总局
亚太会计师联合会（CAPA）	澳大利亚会计准则理事会（AASB）	中国会计视野
澳大利亚会计职业与道德准则委员会（APESB）	中华人民共和国财政部	中国银行
澳大利亚证券与投资委员会（ASIC）	中国注册会计师协会	英国财务会计师协会（IFA UK）