会计专业技术更新
第529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
 
 
Administrative Review Tribunal Bills: Parliamentary committee report
The House of Reps Standing Committee on Social Policy and Legal Affairs has released its report recommending the passage of the AAT Bills. More information here

Changes to Stage 3 tax cuts: Bills passed, await assent
The Bills give effect to the Government‘s changes to the Stage 3 tax cuts as announced on 25 January 2024 has passed all stages without amendment. More information here

Latest issue of ATO‘s interpretation NOW! released
The ATO has released Episode 105 of its series on statutory interpretation entitled interpretation NOW!. More information here     

Bribes to foreign public officials: amending Bill passed
Bill has been passed by Parliament to strengthen the legal framework for investigating and prosecuting foreign bribery. More information here

GST: supplies of combination food
GST Determination GSTD 2024/1 explains when a food item is a "combination" food under s 38-3(1)(c) of the GST Act. More information here

Update from the ATO
The ATO have released an update on a number of matters. More information here
 
CSLR start date and Chair of the Board of CSLR limited announced
The Government has announced that from 2 April 2024, consumers will be able to lodge claims for compensation under the Compensation Scheme of Last Resort ("CSLR"). More information here

Financial services misconduct compensation scheme: instrument
As an interim measure ahead of the commencement of the start of the financial services misconduct compensation scheme on 2 April 2024, ASIC has registered an instrumentMore information here
 
 
Superannuation statistics for the December 2023 quarter released
APRA has released its Quarterly Superannuation Performance publication and the Quarterly MySuper Statistics report. More information here

Estimate of illegal early access of super: ATO releases findings
The ATO has published its estimates of illegal early access of superannuation from SMSFs before a condition of release has been met. 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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