会计专业技术更新
第523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
 
 
Draft legislation: climate related financial disclosure
Treasury has released draft legislation to implement standardised, internationally aligned requirements for mandatory disclosure of climate-related risks in Australia. More information here

Intangibles migration arrangements: ATO compliance approach
PCG 2024/1 sets out the ATO’s compliance approach re certain cross-border arrangements involving intangible assets and international related parties. More information here

Royalties: payments re software and IP rights
The ATO has released Draft TR 2024/D1, a revised draft ruling on when amounts paid under software arrangements are royalties. 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

Extension for relevant financial advisers to register with ASIC
ASIC has issued a media release announcing the extension, by two weeks, of the registration period for certain financial advisers. More information here

Financial services industry governance legislation a "tangled mess"
ALRC has tabled its report which found that the legislation governing Australia’s financial services industry difficult to navigate and costly to comply with. More information here
 
 
Proposed updates to the super prudential framework
APRA has issued a consultation paper proposing several updates to the superannuation prudential framework. More information here

Financial reporting by super funds: legislative instrument
AASB 1056, which requires the presentation of a comprehensive set of financial statements for superannuation entities has been issued as a legislative instrument. 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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