会计专业技术更新
第536期澳大利亚专业技术更新导读       
2024-05-13

敬请关注

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, 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
 
Changes to trust income reporting and lodgments: 1 July 2024
The ATO has issued a release in relation to certain trust administration changes which will take effect from 1 July 2024 for trustees, beneficiaries and tax agents. More information here

Thin capitalisation rules for foreign bank branches: discussion paper
The ATO has issued the discussion paper entitled Thin capitalisation - attribution of risk weighted assets to Australian branches of foreign banks. More information here

Transfer pricing for related party debt management: ANAO report
ANAO has published its performance audit report entitled Management of Taxpayers’ Use of Transfer Pricing for Related Party Debt. More information here

MLI: synthesised text of DTA with Thailand
The ATO has released the synthesised text of Australia’s double taxation agreement with the Kingdom of Thailand. More information here

Updates to Online services for agents
The ATO have said that ‘We’re listening to your feedback about the client-to-agent linking process and in response have made some updates to Online services for agents. From 20 April 2024 improved in-system guidance will help agents link to the correct account once a client has nominated them as their agent’. More information here
 
ASIC - Changes to executive leadership team
ASIC has confirmed a number of changes to its senior executive leadership team, including the departure of ASIC CEO. More information here
 
 
APRA quarterly superannuation statistics released
APRA has released two quarterly publications on APRA-regulated superannuation funds for the December 2023 quarter. More information here

APRA publishes new and updated FAQs on SDT
APRA has published one updated and four new frequently asked questions (FAQs) for the Superannuation Data Transformation (SDT) project. 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

New guidance for engaging with artificial intelligence
‘The Australian Signals Directorate’s Australian Cyber Security Centre (ASD’s ACSC) has released a new publication, Engaging with Artificial Intelligence (AI)’. More information here

How to connect your clients to an appropriate, licensed, expert – Wednesday 1 May 2024 at 12:30 to 1:30PM AEDT
Attend this free webinar from the Joint Accounting Bodies to hear from our regulators on how to avoid the pitfalls and refer your clients to the appropriate, licenced, advisor to help manage debtMore information here
 
 

联系我们 网站地图 IPA会员中心及商城会员隐私政策 IPA会员中心及商城服务协议

关注IPA官方微信
协会短信均以(阿彼艾)发出,如收到其他以IPA名义发出的短信,请通过上方400电话举报。
在线咨询