澳大利亚会计专业技术更新 - 公共会计师协会（IPA）中文官网

第537期澳大利亚专业技术更新导读

2024-05-13

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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, 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

March quarter CPI figures released: impact on HECS/HELP debt
The Australian Bureau of Statistics (ABS) has released the CPI index number of 137.4 for the March Quarter 2024 (up from 136.1 for the December quarter). More information here

Crypto asset data-matching program: ATO gazette notice
The ATO has issued a notice on its intention to acquire account identification and transaction data from crypto designated service providers for 2023-24 to 2025-26. More information here

Miscellaneous super and taxation regulations amendments
Treasury has registered an instrument to make miscellaneous and technical amendments to regulations in the Treasury portfolio to correct errors and unintended outcomes. More information here

TBB draft guidance on breach reporting obligations – Request for comments
The Tax Practitioners Board (TPB) has released draft guidance on breach reporting obligations and has requested comments by 28 May 2024. More information here

IGTO - Tax Identity Fraud: An Own Initiative Investigation Interim Report
The Inspector-General of Taxation & Taxation Ombudsman (IGTO) has issued an ‘interim report of our own initiative investigation into Tax Identity Fraud, focusing on the importance of bank account integrity. The report focuses on the ATO’s risk management controls to prevent fraudsters from changing the bank account details on legitimate taxpayers’ ATO accounts, which is a fundamental step in obtaining fraudulent refunds from the tax system.’ More information here

Decoding Division 7A – managing loans
The ATO have recently issued updated guidance on avoiding ‘unexpected tax consequences by correctly managing the requirements of a Division 7A loan’. More information here

ASIC: get ready for climate change reporting now
ASIC Chair Joe Longo has outlined ASIC’s initial enforcement approach in administering the proposed mandatory climate reporting regime. More information here

Superannuation CEO Roundtable: notes released
ASIC and APRA has released the public notes on the Superannuation CEO Roundtables attended by various super trustee CEOs and other executives. 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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友情链接
国际会计准则理事会（IASB）	澳大利亚联邦内政部	中国国家税务总局
亚太会计师联合会（CAPA）	澳大利亚会计准则理事会（AASB）	中国会计视野
澳大利亚会计职业与道德准则委员会（APESB）	中华人民共和国财政部	中国银行
澳大利亚证券与投资委员会（ASIC）	中国注册会计师协会	英国财务会计师协会（IFA UK）