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560期澳大利亚专业技术更新导读

2024-11-08

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澳大利亚税务署（ATO）免费网络研讨会： 2024至25年度，税务师递交计划和延期的注意事项
公共会计师协会（IPA）已邀请ATO共同举办一次免费的网络研讨会，讨论 2024至25 财年税务师递交计划，以及税务从业人员如何为未来 12 个月做好准备。

澳大利亚税务署免费网络研讨会：这不仅仅是估价—ATO 目前对自管型养老金审计师相关焦点问题的关注
公共会计师协会（IPA）已邀请ATO共同举办一次免费的网络研讨会，就其近期的自管型养老金审计师的合规操作提供重要更新信息。

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。

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。

2024 年国际会计师职业道德准则理事会（IESBA）APES110审计独立性测验 — 第四版

国际会计师职业道德准则理事会（IESBA）APES110审计独立性测验在 2024 年再次推出！完成20道问题，提交您的详细联系方式，即可获得答案和分析。更多信息请点击此处。

Free ATO webinar: Tax practitioner lodgment program and deferrals - The do‘s and don‘ts for 2024/5
The IPA is hosting a free webinar in which the ATO will discuss their 2024/25 lodgment program and how tax practitioners can be prepared for the next twelve months. See event details here

Free ATO webinar: More than just valuations - The ATO‘s current focus on SMSF auditor issues
The IPA is hosting a free webinar in which the ATO will deliver critical updates on their recent SMSF auditor compliance activities. See event details 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

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

2024 APES110 (IESBA) audit independence quiz—the fourth edition
The APES 110 (IESBA) Audit independence quiz is back for 2024! Complete the quiz (20 Questions), submit your contact details, and receive the answers and analysis. More information here

Miscellaneous amendments to Treasury portfolio laws: draft Bill and instrument
Treasury has released the exposure draft of its Spring 2024 amendments to Treasury portfolio laws as part of its periodic care and maintenance program. More information here

Corporate collective investment vehicles: flow-through tax treatment
The ATO has released LCR 2024/1 which explains tax rules applicable to CCIVs, in particular the deeming rules resulting in taxation on a flow-through basis. More information here

Consultation to review tax promoter penalty laws released
Treasury has released a consultation paper reviewing the tax promoter penalty laws seeking views on whether the laws operate as intended and are fit for purpose. More information here

TPB case studies released
The TPB has released 2 compliance case studies: the first resulting in a company‘s termination and the second involving the issue of an education order. More information here

Invalid tax law claim correspondence: practice statement update
The ATO has updated PS LA 2004/10 which provides guidance to ATO staff on how to deal with taxpayer correspondence. More information here

Latest issue of ATO‘s interpretationNOW! released
The ATO has released Episode 112 of its series on statutory interpretation entitled interpretationNOW!. More information here

ATO - Running an SMSF publication now available
The ATO have advised their publication on ‘Running an SMSF’ is now available and complements their two existing publications Starting a self-managed super fund and Winding up a self-managed super fund. More information here

ATO highlights: SMSF quarterly statistical report June 2024
The ATO have advised that the ‘June 2024 quarterly statistical report on self-managed super funds (SMSFs) is now available and provides our latest statistics on the self-managed super fund (SMSF) sector’. More information here

Merchant and Commissioner of Taxation [2024] AATA 1102 - Decision Impact Statement
The IPA were part of a Joint submission with Chartered Accountants Australia & New Zealand, CPA Australia, and the Self Managed Superannuation Fund Association to provide feedback about the draft DIS published by the ATO on 4 September 2024. More information here

Tax Agent Services (Code of Professional Conduct) Amendment (Measures No. 2) - Joint submission on Code determination amendments
The Joint Bodies lodged a submission regarding the exposure draft amendments contained in the Tax Agent Services (Code of Professional Conduct) Amendment (Measures No. 2) Determination 2024 (the ED amendments) and Explanatory Statement (the ES) for residue concerns remaining. More information here

AASB ED 331 Climate-related and Other Uncertainties in the Financial Statements
The IPA made a submission on the AASB ED 331 Climate-related and Other Uncertainties in the Financial Statements, and overall, the IPA supports the inclusion of examples that assist in applying the requirements of the standard. More information here

APRA quarterly superannuation statistics released
APRA has released three quarterly publications for the June 2024 quarter on APRA-regulated superannuation funds. 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

Proposed Legislative Amendments, Government Announcements and Consultations
Updates from the Government including legislation. More information here

ACCC 2024 Strategic Review - stakeholder survey
The ACCC have advised that ‘each year the ACCC conducts a strategic review of our Compliance and Enforcement Policy and Priorities. As part of this annual review the ACCC has released a survey to seek feedback from consumers, businesses and other stakeholders. The survey will close at close of business on 18 October 2024‘. 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）