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504期澳大利亚专业技术更新导读

2023-09-17

敬请关注

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》）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。

维多利亚州小企业委员会—为租约期满做准备—面向零售租户的新指南
维多利亚州小企业委员会 (VSBC) 制定了新指南，帮助零售业租户为租约期满做好准备。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

VIC Small Business Commissioner - Preparing for end of lease – new guidance for retail tenants
The Victorian Small Business Commission (VSBC) has developed new guidance to help retail tenants prepare for the end of their lease. More information here

Accountant’s 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

Reporting and transitional exemptions for EDP operators
The ATO has issued two draft instruments in relation to reporting obligations for operators of electronic distribution platforms (EDPs). More information here

Fixed-rate method for calculating WFH: PCG updated
The ATO has issued an updated version of PCG 2023/1 containing the revised fixed-rate method used to calculate most WFH running expenses. More information here

Offsetting refunds to debts on hold
The ATO have advised that they have ‘identified an issue where offsetting of refunds to debts on hold may not be occurring as planned’. More information here

Financial services: DDO interim measures extension
ASIC has issued a draft instrument proposing to extend the operation of the Design and Distribution Obligations Interim measures instrument for a further five years. More information here

Certain acquisition of RSE licensee exempt from APRA approval
APRA has registered an instrument to exempt directors of RSE licensees from requirement to obtain approval from APRA under certain circumstances. More information here

ASIC executive changes announced
ASIC has announced several executive changes within its senior leadership team, with most of the changes set to commence on 28 August 2023. More information here

点击阅读英文详细内容

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）