会计专业技术更新
第521期澳大利亚专业技术更新导读       
2024-02-06

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引入成本回收费
公共会计师协会(IPA)董事会批准了一项新政策,对受到投诉和纪律处分的协会会员收取罚款和相关费用。点击此处了解更多信息

会员的自我报告义务
根据条款 2.1.2,所有会员在破产、被指控刑事犯罪或受到其他专业监管机构的裁决时,均须书面告知公共会计师协会。点击此处了解更多信息

合规审裁部招聘意向书
公共会计师协会目前正在招聘新的员工,特别是具有法律相关资历和有兴趣应聘合规审裁处(审裁部)岗位的非会计专业人士。点击此处了解更多信息。

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。

Introduction of cost recovery fees
The IPA board of directors has approved a new policy regarding fines and ancillary charges for IPA Members who are subject to complaints and disciplinary processes. Find out more here

Self-reporting obligations
As per by-law 2.1.2, all Members are required to advise in writing if they become bankrupt, if they are charged with a criminal offence, or if they are subject to an adverse finding from another professional or regulatory body. Find out more here

Expression of interest - Disciplinary 
The IPA is currently seeking applications for new panel members in particular with legal qualifications and non-accounting professionals who are interested in being appointed to the Disciplinary Tribunal (Tribunal) panel. Find out more here 

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 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

Invite to participate in pilot Cyber Security
To help you with your cybersecurity defences, the IPA in conjunction with
Cyber Rewards is offering you an exclusive opportunity to a complimentary 30-day pilot of the CyberRewards Platform. More information here
 
 
New Commissioner of Taxation announced
The Government has announced the appointment of Rob Heferen as the Commissioner of Taxation to lead the ATO for a period of seven years. More information 
here

2024-25 Pre-Budget submissions open
The Government is seeking submissions from individuals, businesses and community groups on their views for priorities for the 2024-25 Federal Budget. More information 
here

Draft report on philanthropic giving released
The Government has released the draft report on philanthropic giving by the Productivity Commission. More information 
here

Latest issue of ATO‘s interpretation ‘NOW!‘ released
The ATO has released Episode 102 of its series on statutory interpretation entitled interpretation NOW!. More information 
here

Multinationals Bill: referred to Senate Committee for report
The Government‘s proposed amendments to the Making Multinationals Pay Their Fair Share Bill have been referred to the Senate Economics Legislation Committee.
 More information here 

Administrative Review Tribunal to replace AAT: Bills introduced
Bills have been introduced that propose to establish the Administrative Review Tribunal - a new federal administrative review body to replace the AAT. 
More information here

Classifying workers as employees or contractors
Taxation Ruling TR 2023/4 has been issued by the ATO and explains when an individual is an "employee" for PAYG withholding purposes. 
More information here

Trustee risk reserves: deductibility of fund payments to trustee
Draft Determination TD 2023/D3 has been issued and considers the deductibility of payments made by a superannuation fund to its trustee. 
More information here

Beta period extended for the updated ato.gov.au website
The ATO recently made the Beta version of the updated ato.gov.au the primary or ‘default’ website for users visiting ato.gov.au. The ATO have advised that they are ‘extending the Beta phase through to January 2024 while’ they ‘continue to refine and improve the Beta website experience based on user feedback’. 
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

Two Bills in House referred to Committees
Two Bills currently before the House of Reps have been referred to Parliamentary legislative Committees and accordingly will not be passed this year. More information here

Quality of advice review: final Government response released
The Government has issued its final response to the Quality of Advice review report prepared by Michelle Levy. More information here
 
 
Super balances above $3m: Bills referred to Senate Committee
Bills which propose to impose an extra 15% tax on superannuation earnings for certain individuals has been referred to the Senate Committee. 
More information here

Retirement phase of super: Treasury discussion paper released
The Government has issued the discussion paper which outlines the challenges Australians face when navigating the complexities of their retirement phase. 
More information here

Sustainability of group life insurance in super: APRA survey findings
APRA has issued a letter to industry in relation to its findings of a survey on the sustainability of group life insurance in superannuation. More information here

Reminder: Lodge SMSF auditor annual statement
‘All approved and suspended SMSF auditors are required to lodge an SMSF auditor annual statement. All SMSF auditors must lodge their annual statement within 30 days of their registration anniversary date. If you do not complete your annual statement, ASIC have advised that they ‘may cancel your registration’. More information here

SMSF Annual return - Did you miss your lodgment due date?
‘Find out what to do if you were required to lodge your SMSF annual return (SAR) on 31 October but missed the due date’. More information here
 
Anti-money laundering - what you need to know
‘Today AUSTRAC released its regulatory priorities for 2024. These priorities identify five key areas’…to ‘build resilience to money laundering, terrorism financing and other serious crimes’ 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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