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511期澳大利亚专业技术更新导读

2023-11-05

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迪肯商学院（ Deakin Business School ）调查： 客户推荐对您的业务重要吗？哪些因素与您从客户和其他专业人士处获得的推荐数量呈正相关？
作为公共会计师协会的会员，我们邀请您参与这项调查，以确定客户推荐对您的业务有多重要，以及哪些因素与会计师从客户和其他专业人士处获得推荐数量呈正相关。参与调查

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。

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。

Deakin Business School Survey: Are referrals important to your business? What factors are positively related to the number of referrals you gain from clients and other professionals?
As a member of the IPA we invite you to participate in a survey to identify how important referrals are to your business as well as which factors are positively related to the number of referrals accountants gain from clients and other professionals. Take the survey

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

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

PAYG withholding variation for occasional donations
ATO has issued a draft instrument that proposes to vary the amount a payer is required to withhold under the PAYG system for certain payees. More information here

Depreciating assets: composite items
ATO has issued a draft ruling setting out its preliminary views on how to determine whether a composite item is itself a depreciating asset. More information here

Applying for a Lodgment Deferral
A reminder that from 1 October 2023 the only way to request a lodgment deferral will be through online services for agents, reports and forms menu. More information here

ATO - Key insights from large and multinational business programs
The ATO have advised that they ‘continue to provide transparency with the latest release of findings reports. These reports contain insights and observations from public and multinational business assurance programs and information provided by these taxpayers’. More information here

Tax Practitioners Board (TPB) - Operation Protego – ethical questions for tax practitioners
The Tax Practitioners Board (TPB) have released an article that ‘provides an update on the Australian Taxation Office’s (ATO) work to address GST frauds, known as Operation Protego’. The TPB ‘also provide guidance for tax practitioners in addressing these issues’. More information here

Financial advice registration requirement extended
ASIC has registered an instrument that puts in place further interim measures to delay the requirement for relevant providers to be registered with ASIC. More information here

Information package for FAR regime published
ASIC and APRA have released an information package to support the financial services industry implement the Financial Accountability Regime (FAR). More information here

Changes for targeted super tax breaks: exposure drafts
Treasury has issued two draft Bills which proposes to enact changes to super tax concessions announced in the 2023-24 Budget. More information here

ASIC News
Updates from ASIC in the past week including media releases, news, articles and speeches. 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）