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免费活动： 可持续发展准则 — 全球和澳大利亚视角
2025 年 2 月 19 日星期三，公共会计师协会举办了一小时免费活动。与国际会计师职业道德准则理事会 (IESBA) 董事会成员兼英国财务报告委员会 (Financial Reporting Council) 监管准则执行总监马克·巴宾顿 （Mark Babington） 一起深入探讨最新的国际可持续发展准则(IESSA)，IESBA副主席兼会计职业道德准则理事会首席执行官钱纳·维杰辛格（ Channa Wijesinghe）也从本地角度对可持续发展准则发表见解。更多信息请点击此处。
2025-26年度养老金转入余额上限增至 200万澳元
2025-26年度养老金一般转入余额上限将增加10万澳元，从2024-25年度的190 万美元增至200万澳元。更多信息请点击此处 |
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气候与可持续发展鉴证要求获批
“澳大利亚审计与鉴证准则委员会 (AUASB) 已批准采用国际标准ISSA 5000（澳大利亚可持续发展鉴证业务的一般要求）。更多信息请点击此处 |
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意见书
澳大利亚投资促进署最近提交了以下意见书：《受托人（规定资格）条例修正案 2025》；《澳大利亚小企业和家庭企业监察员独立审查》；《财政法修正案（税收激励和诚信）法案2024》（联合提交）；以及《信息表征求意见稿》；《税务代理服务（专业行为守则）决定2024》。更多信息，请点击此处
征求会员意见
澳大利亚投资促进署将就《最后手段补偿计划》实施后审查和《澳大利亚未来财务报告制度定位》提交意见书。欲了解更多信息，请访问此处
国内小型企业战略
国库部发布了“国内小型企业战略”，并表示这是首个此类框架。它概述了政府将如何共同努力支持澳大利亚小型企业"。更多信息请点击此处
征求会员意见
IPA欢迎会员就“税务监管机构保密例外情况审查”咨询以及 2025-26 年度预算前建议提供反馈和意见。更多信息请点击此处
自我报告义务
根据附则 2.1.2，任一会员如果破产、被指控犯有刑事罪或受到其他专业或监管机构的不利裁决，都必须以书面形式告知。点击此处了解更多信息
国际会计师职业道德准则理事会颁布了2024 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颁布的APES110审计独立性测验在 2024 年底再次推出！包含20道题的测验。更多信息请点击此处 |
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 Complimentary event: Sustainability Standards - Global and Australian Perspectives
Join the Institute of Public Accountants in person at a complimentary one-hour event on Wednesday 19 February 2025 (registrations close on 14 February 20205). Delve into the latest International Sustainability Standards (IESSA) with Mark Babington, board member of the International Ethics Standards Board for Accountants (IESBA) and Executive Director of Regulatory Standards at the Financial Reporting Council. (UK). Also gain insights into the local perspective of the Sustainability Standards with Channa Wijesinghe, Vice Chair of the IESBA and CEO, Accounting Professional & Ethical Standards Board. More information here |
Transfer balance cap increases to $2m for 2025-26
The superannuation general transfer balance cap will increase by $100,000 to $2.0m for 2025-26 – up from $1.9m for 2024-25. More information here |
Climate and Sustainability Assurance Requirements Approved
‘The Auditing and Assurance Standards Board (AUASB) has approved the adoption of international standard ISSA 5000 General Requirements for Sustainability Assurance Engagements in Australia’. More information here |
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Submissions
The IPA has recently made the following submissions: Trustee (Prescribed Qualifications) Amendment Regulations 2025; Independent Review of the Australian Small Business and Family Enterprise Ombudsman; Treasury Laws Amendment (Tax Incentives and Integrity) Bill 2024 (Joint submission); and Exposure Draft Information Sheets: Tax Agent Services (Code of Professional Conduct) Determination 2024. More information here
Request for Member input
The IPA will be making submissions in relation to the Compensation Scheme of Last Resort post-implementation review and Positioning Australia’s financial reporting system for the future. More information here
National Small Business Strategy
Treasury has released ‘The National Small Business Strategy’ and advised that the framework is the first of its kind. It outlines how governments will work together to support Australian small businesses’. More information here
Seeking members’ input
The IPA welcomes members’ feedback and input to the consultation on the ‘Review of tax regulator secrecy exceptions’ and also the 2025-26 pre-budget submission. More information 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
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 |
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Tax Incentives and Integrity Bill: Committee recommends passageThe Senate Economic Legislation Committee has recommended that the Treasury Laws Amendment (Tax Incentives and Integrity) Bill 2024 be passed without amendment. More information hereATO enforcement measures for collecting and recovering tax liabilitiesThe ATO has issued an updated version of PS LA 2011/18, updating the Practice Statement for legislative made since the last update to the statement in 2019. More information hereReminder: Parliament to resumeParliament is to resume sitting on Tuesday 4 February 2025; however dates are yet to be confirmed for the 2025-26 Federal Budget or the half-Senate and House of Reps election. More information here
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Minister for financial services retiring from politics
The Hon. Stephen Jones MP, Assistant Treasurer and Minister for Financial Services and Member for Whitlam has announced his retirement from politics. More information here
ASIC key issues outlook 2025
ASIC has outlined its significant regulatory focus areas for 2025, highlighting a number of critical issues. More information here
Compensation Scheme of Last Resort - estimate of 2025-26 levies
An Instrument has been registered to determine an estimate for the 2025-25 levy period, allowing ASIC to impose a levy of the specified amount. More information here
Compensation Scheme of Last Resort - post-implementation review
The Government is directing Treasury to undertake a comprehensive review of the CSLR to ensure victims of financial misconduct have a sustainable avenue for redress. More information here |
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Mandatory service standards for the superannuation industry
The Government has announced its intention to introduce mandatory and enforceable service standards for all large APRA regulated superannuation funds. More information here
ASIC: super trustees must strengthen scam and fraud practices
ASIC has written an open letter to superannuation trustees urging them to strengthen anti-scam practices or risk exposing members to harm. More information here
APRA annual super publications: fund expenditure and insurance data
APRA has published its annual superannuation statistics publications for 2024, including for the first time fund-level expenditure and detailed insurance data. More information here
APRA superannuation reporting: taxonomy artefacts updated
APRA has updated the APRA Connect Taxonomy Artefacts with additional draft superannuation artefacts to implement enhancements to superannuation data collections. More information here |
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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 |
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