会计专业技术更新
第528期澳大利亚专业技术更新导读       
2024-03-15

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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。

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。

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

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
 
 
Division 7A – avoid common errors
The ATO, working in partnership with professional associations, will be raising awareness of Division 7A and the areas where the ATO sees many errors across both the basics and the more complex aspects. The ATO will be sharing information through their communication channels and at tax practitioner events. More information here

Commissioner‘s farewell speech to the Press Club
The outgoing ATO Commissioner, Mr Chris Jordan AO, has given a final address to the National Press Club in CanberraMore information here

ATO DIS on FCT v Wood: settlement payment
The ATO has issued a Decision Impact Statement on a case where an individual provided consultancy services to a company via his family company. More information here

Options for simplified application of arm‘s length principle: OECD
The OECD has released the report on Amount B of Pillar One which sets out a simplified and streamlined approach to the application of the arm‘s length principle. More information here

2024-25 exploration cap for junior explorers
The Government has registered Regulations which provide that an additional $4.77 million is added to form part of the annual exploration cap for the 2024-25 income year. More information here

Deductibility of self-education expenses
ATO has released Taxation Ruling TR 2024/3 which considers the deductibility of self-education expenses under s 8-1 of the ITAA 1997. More information here

Corporate limited partnership: "crediting" an amount to a partner
TR 2024/2 sets out the ATO‘s views on when a corporate limited partnership (CLP) "credits" an amount to a partner within the meaning of s 94M of the ITAA 1936. More information here

Rental bond and novated leases data matching programs
The ATO has registered two data matching program notices on rental bons and novated leases. More information here

GST and fuel tax: time limits for claiming input or fuel tax credits
Draft Miscellaneous Tax Ruling MT 2024/D1 sets out the ATO‘s revised preliminary views on the four-year entitlement period for claiming input tax credits or fuel tax credits. More information here
 
Operational risk financial requirement for super: exposure draft
APRA has issued exposure drafts proposing to amend the SPS 114 Operational Risk Financial Requirement and its accompanying Prudential Practice Guide SPG 114. More information here
 
 
ASIC report calls out risk to retirement outcomes
ASIC has released its report entitled Report 779 Superannuation and choice products: What focus is there on performance? More information here
 
ASIC News
Updates from ASIC in the past week including media releases, news, articles and speeches. More information here

APRA news
Updates from APRA in the past week including media releases, news, articles and speeches. More information here
 
 
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