CPA Australia makes submissions on behalf of our members on auditing matters, to bodies including the Australian Auditing and Assurance Standards Board, the International Auditing and Assurance Standards Board and the International Federation of Accountants.
2012 | 2011 | 2010 | 2009 | 2008 | 2007 | 2006 | 2005 | 2004
Submission to APESB on APES 225: Valuation services (44.82 KB) - last updated Tuesday, 20 March 2012
CPA Australia has made a submission to the Acconting Professional and Ethical Standards Board (APESB) on APES 225: Valuation services, issued 27 February 2012.
Submission on proposed changes to the Code of Ethics for Professional Accountants (79.30 KB) - last updated Friday, 10 February 2012
Submission to the International Ethics Standards Board for Accountants regarding proposed changes to Code of Ethics for Professional Accountants, related to provisions addressing a breach of a requirement of the code, issued 23 January 2012.
Exposure Draft: ISRE 2400 (Revised), Engagements to Review Historical Financial Statements (171.34 KB) - last updated Friday, 18 May 2012
The Joint Accounting Bodies' response to the International Auditing and Assurance Standards Board's Exposure Draft, issued 20 May 2011.
The Evolving Nature of Financial Reporting: Disclosure and its Audit Implications (125.91 KB) - last updated Friday, 18 May 2012
The Joint Accounting Bodies' response to the International Auditing and Assurance Standards Board's Discussion Paper, issued 9 June 2011.
Submission on auditor independence and audit firm rotation (86.18 KB) - last updated Friday, 13 January 2012
Submission to the Public Company Accounting Oversight Board (PCAOB) on PCAOB Rulemaking Docket Matter No. 37: Concept Release on Auditor Independence and Audit Firm Rotation, issued 14 December 2011.
Joint submission on proposed standard: assurance engagements on fundraisings (120.91 KB) - last updated Tuesday, 29 November 2011
Joint submission on the Auditing and Assurance Standards Board's proposed standard on assurance engagements ASAE 3450 Assurance Engagements involving Corporate Fundraisings and/or Prospective Financial Information, issued 15 November 2011.
Joint submission on comfort letter engagements (111.11 KB) - last updated Tuesday, 29 November 2011
Joint Accounting Bodies' response to the Australian Auditing and Assurance Board's ED 03/11 Proposed Standard on Related Services ASRS 4450 Comfort Letter Engagements, issued 15 November 2011.
Joint submission on assurance engagements on general puropse water accounting reports (581.65 KB) - last updated Monday, 21 November 2011
Joint submission to the auditing and assurance standards board on Consultation Paper: Assurance Engagements on General Purpose Water Accounting Reports, issued 31 October 2011.
Joint submission to Treasury on enhancing audit quality (549.09 KB) - last updated Tuesday, 8 November 2011
Joint submission to Treasury in response to Exposure Draft: Enhancing Audit Quality, issued 28 October 2011.
Submission to PCAOB on concept release on possible revisions to PCAOB standards (98.71 KB) - last updated Friday, 7 October 2011
Submission to the Public Company Accounting Oversight Board (PCAOB) on possible revisions to PCAOB standards related to reports on audited financial statements and related amendments to PCAOB standards, issued 30 September 2011.
Joint submission in response to Exposure Draft Proposed ISAE 3000 (167.48 KB) - last updated Friday, 7 October 2011
Joint submission to the International Auditing and Assurance Standards Board on Exposure Draft: Proposed ISAE 3000 (Revised): Assurance Engagements Other Than Audits or Reviews of Finacial Information, issued 30 September 2011.
Submission on Enhancing the Value of Auditor Reporting: Exploring Options for Change (94.60 KB) - last updated Friday, 23 September 2011
Submission on the International Auditing and Assurance Standards Board on Consultation Paper: Enhancing the Value of Auditor Reporting: Exploring Options for Change, issued 15 September 2011
Joint submission on exposure draft – A Public Interest Framework for the Accountancy Profession (188.80 KB) - last updated Friday, 15 April 2011
Joint submission to the International Federation of Accountants exposure draft – A Public Interest Framework for the Accountancy Profession, issued on 25 March 2011.
Joint Submission on Proposed International Standard on Assurance Engagements ISAE 3410 Assurance Engagements on Greenhouse Gas Statements (659.14 KB) - last updated Friday, 17 June 2011
Joint Submission to the International Auditing and Assurance Standards Board on Proposed International Standard on Assurance Engagements ISAE 3410 Assurance Engagements on Greenhouse Gas Statements, issued 6 June 2011.
Joint submission on Compliance Program Strategy 2011–14 (634.91 KB) - last updated Friday, 3 June 2011
Joint submission to the International Federation of Accountants on their Compliance Program Strategy 2011–14, issued 25 May 2011.
Joint submission on IAASB strategy and work program (211.06 KB) - last updated Friday, 29 April 2011
Joint submission to the International Auditing and Assurance Standards Board (IAASB) on proposed Strategy and Work Program for 2012–14, issued on 14 April 2011.
Submission on ISRS 4410 Compilation Engagements (130.26 KB) - last updated Monday, 11 April 2011
Submission to the International Auditing and Assurance Standards Board on proposed international standard on related services ISRS 4410 Compilation Engagements, issued on 31 March 2011.
Submission on special considerations in auditing complex financial instruments (118.34 KB) - last updated Monday, 7 March 2011
Submission to the International Auditing and Assurance Standards Board on proposed IAPS 1000 Special Considerations in Auditing Complex Financial Instruments, issued 23 February 2011.
Submission on proposed standard on agreed-upon procedures (120.93 KB) - last updated Monday, 7 March 2011
Submission to the Auditing and Assurance Standards Board on exposure draft ED 03/10 proposed standard on assurance engagements ASAE 4400 Agreed-Upon Assurance Procedures to Report Factual Findings, issued 17 February 2011.
Submission on guidance statement GS 007 (142.64 KB) - last updated Thursday, 15 December 2011
Submission to the Auditing and Assurance Standards Board on GS 007 Audit Implications of the Use of Service Organisations for Investment Management Services, issued on 11 February 2011.
CPA Australia submission to European Commission (110.05 KB) - last updated Monday, 17 January 2011
CPA Australia submission to the European Commission Green Paper Audit Policy: Lessons from the Crisis, issued 13 December 2010.
Joint submission on exposure draft Insurance Contracts (243.54 KB) - last updated Tuesday, 14 December 2010
Joint Accounting Bodies submission to the IASB on exposure draft /2010/8 Insurance Contracts, issued 30 November 2010.
Joint submission on IASB exposure draft 2010/9 Leases (613.84 KB) - last updated Friday, 26 November 2010
Joint Accounting Bodies submission to the IASB on proposed amendments to AASB 118/IAS 18 Leases, issued 19 November 2010.
Joint submission on 202R Leases (559.14 KB) - last updated Tuesday, 30 November 2010
Joint Accounting Bodies submissions to the AASB on proposed amendments to AASB 118/IAS 18 Leases, issued 19 November 2010.
Joint submission on ED Harmonisation (178.68 KB) - last updated Friday, 3 December 2010
Joint Accounting Bodies submissions to the AASB on proposed amendments to ED Harmonisation, issued 21 October 2010.
Joint submission on stripping costs in the production phase of a surface mine (111.73 KB) - last updated Friday, 26 November 2010
Joint submission to IFRIC on D1/2020/1 Stripping Costs in the Production Phase of a Surface Mine, issued 18 November 2010.
Joint submission to IASB on exposure draft Presentation of items of other comprehensive income (179.67 KB) - last updated Thursday, 15 December 2011
Joint Accounting Bodies submissions to the IASB exposure draft 197 Presentation of items of other comprehensive income, issued 6 August 2010.
Joint submission on Financial instruments: amortised cost and impairment (135.53 KB) - last updated Friday, 10 December 2010
Joint Accounting Bodies submission to the IASB on ED/2009/12 Financial instruments: amortised cost and impairment, issued 21 May 2010.
Joint submission to AASB on presentation of other comprehensive income (185.52 KB) - last updated Friday, 10 December 2010
Joint Accounting bodies submission to AASB on exposure draft Presentation of other comprehensive income, issued 6 August 2010.
Joint submission to AASB on defined benefits (210.14 KB) - last updated Friday, 10 December 2010
Joint Accounting Bodies submission to the AASB on exposure draft 195 defined benefit plans, issued 13 August 2010.
Joint submission to IASB on defined benefit (313.34 KB) - last updated Friday, 10 December 2010
Joint Accounting Bodies submission to the IASB exposure draft 195 Defined benefit plans, issued 13 August 2010.
Joint submission on FASB submission financial Instruments (289.97 KB) - last updated Friday, 10 December 2010
Joint Accounting Bodies submission to the FASB on exposure draft Accounting for financial instruments and revisions to the accounting for derivative instruments and hedging activities, issued 1 October 2010.
Joint submission on AASB exposure draft 198 Revenue from contracts with customers (447.55 KB) - last updated Friday, 10 December 2010
Joint Accounting Bodies submission to the AASB on exposure draft 198 Revenue from contracts with customers, issued 5 October 2010.
Joint submission to IASB on revenue from contracts with customers (639.63 KB) - last updated Friday, 10 December 2010
Joint Accounting Bodies submissions to the IASB on IASB exposure draft 2010/4 and AASB ED 198 Revenue from contracts with customers, issued 5 October 2010.
Joint accounting bodies submission on fair value option for financial liabilities (1530.09 KB) - last updated Friday, 10 December 2010
Joint Accounting Bodies submission to the IASB on IASB exposure draft 2010/4 fair value option for financial liabilities, issued 1 July 2010.
Joint submission on ED 2010-2 The reporting entity (364.48 KB) - last updated Friday, 3 December 2010
Joint submission to the IASB on ED 2010-2 The reporting entity, issued 23 June 2010.
Joint submission on deferred tax: recovery of underlying assets (449.81 KB) - last updated Friday, 26 November 2010
Joint accounting bodies submission to the IASB on proposed amendments to IAS 12 Income Taxes, issued 8 November 2010.
Joint submission on APES 110 Code of ethics for professional accountants (133.02 KB) - last updated Monday, 25 October 2010
Joint Accounting Bodies submission to the APESB on APES 110 Code of Ethics for Professional Accountants issued 22 October 2010.
Joint submission on assurance reports on the process to compile pro forma financial information included in a prospectus (143.99 KB) - last updated Wednesday, 6 October 2010
Joint Accounting Bodies submission to the IAASB on ISAE 3420 Assurance reports on the process to compile pro forma financial information included in a prospectus, issued 6 October 2010.
Joint submission on proposed standard ASRE 2415 (111.85 KB) - last updated Thursday, 15 December 2011
Joint submission to the Auditing and Assurance Standards Board on proposed standard ASRE 2415, issued 24 June 2010.
Joint submission on consultation paper on International Education Standard 8 (119.01 KB) - last updated Wednesday, 16 June 2010
Joint submission to the International Accounting Education Standards Board on consultation paper on International education standard 8, issued 15 June 2010.
Joint submission on strategy and work plan 2010 - 2012 (166.73 KB) - last updated Wednesday, 16 June 2010
Joint submission to the International Ethics Standards Board for Accountants on strategy and work plan 2010 - 2012, issued 15 June 2010.
Joint submission on proposed standard on assurance engagement (112.03 KB) - last updated Friday, 21 May 2010
Joint submission to the Auditing and Assurance Standard Board on proposed standard on assurance engagement ASAE Assurance reports on controls at a service engagement, issued 21 May 2010.
Joint submission on audit quality strategic review (112.20 KB) - last updated Wednesday, 12 May 2010
Joint submission to Commonwealth Treasury on audit quality strategic review, issued on 7 May 2010.
Joint submission on the Inquiry into Victoria’s Audit Act 1994 (103.67 KB) - last updated Friday, 30 April 2010
Joint submission to the Public Accounts and Estimates Committee on the Inquiry into Victoria’s Audit Act 1994, issued on 25 March 2010.
Joint submission FSLA (Prudential Refinements and Other Measures) Bill 2010 (99.38 KB) - last updated Friday, 30 April 2010
Joint submission to the Treasury on the Financial Sector Legislation Amendment (Prudential Refinements and Other Measures) Bill 2010, issued on 17 March 2010.
Joint submission on the annual review of regulatory burdens on business (156.85 KB) - last updated Friday, 30 April 2010
Joint submission to the Productivity Commission on the annual review of regulatory burdens on business, issued on 5 March 2010.
Joint submission on the proposed revision of APES 110 Code of ethics for professional accountants (144.21 KB) - last updated Friday, 30 April 2010
Joint submission to the Accounting Professional & Ethical Standards Board on the proposed revision of APES 110 Code of ethics for professional accountants, issued on 2 March 2010.
Joint submission on the co-operatives national law review (115.40 KB) - last updated Friday, 7 May 2010
A joint submission to the policy branch of NSW Fair Trading on the co-operatives national law review, issued on 26 February 2010.
Joint submission on the Associations Incorporation Regulation 2009 (140.16 KB) - last updated Friday, 30 April 2010
Joint submission to NSW Fair Trading on the Associations Incorporation Regulation 2009, issued on 19 February 2010.
Joint submission on assurance on a GHG statement (183.55 KB) - last updated Friday, 30 April 2010
Joint submission to the International Auditing and Assurance Standards Board on assurance on a GHG statement, issued on 16 February 2010.
Joint submission on auditing complex financial instruments (75.76 KB) - last updated Friday, 30 April 2010
Joint submission to the International Auditing and Assurance Standards Board on auditing complex financial instruments, issued on 15 February 2010.
Submission on proposed changes to auditing practices (72.37 KB) - last updated Thursday, 15 December 2011
Submission to the Hong Kong Institute of CPAs on proposed changes to auditing practices, issued on 12 February 2010.
Joint submission on the proposed legislation reforming financial reporting and audit requirements in the Corporations Act 2001 (207.76 KB) - last updated Friday, 30 April 2010
Joint submission to the Treasury on the proposed legislation reforming financial reporting and audit requirements in the Corporations Act 2001, issued on 5 February 2010.
Joint submission on the proposed application of accounting and assurance standards (158.56 KB) - last updated Friday, 30 April 2010
Joint submission to the Accounting Standards Review Board on the proposed application of accounting and assurance standards under the proposed new statutory framework for financial reporting, issued on 2 February 2010.
Joint submission on the Australian water accounting standard and water accounting conceptual framework (147.45 KB) - last updated Friday, 7 May 2010
Joint submission to the Water Accounting Standards Board on the prelimary Australian water accounting standards and water accounting conceptual framework, issued on 30 January 2010.
Joint submission on auditor communications (99.16 KB) - last updated Friday, 6 January 2012
Joint submission to the International Organization of Securities Commissions on auditor communications consultation, issued on 18 January 2010.
Joint submission on audit firm ownership (101.18 KB) - last updated Friday, 6 January 2012
Joint submission to the International Organization of Securities Commissions on audit firm ownership consultation, issued on 18 January 2010.
Joint submission on the transparency of audit firms (89.26 KB) - last updated Friday, 6 January 2012
Joint submission to the International Organization of Securities Commissions on the transparency of audit firms consultation, issued on 18 January 2010.
Submission on extinguishing financial liabilities with equity instruments (63.64 KB) - last updated Tuesday, 23 February 2010
Submission to the International Financial Reporting Interpretations Committee on draft interpretation D25 Extinguishing financial liabilities with equity instruments, issued on 4 September.
Submission on adoption of international standards on auditing (76.30 KB) - last updated Tuesday, 23 February 2010
Submission to the European Commission on the proposal for the European Union to adopt international standards on auditing, issued on 15 September 2009.
Joint submission to the Prime Minister on the international economic summit on the global financial crisis (76.80 KB) - last updated Thursday, 15 July 2010
Joint submission to the Prime Minster, the Hon Kevin Rudd MP, providing recommendations for the 24/25 September international economic summit on the global financial crisis, issued 17 August 2009.
Frequently asked questions: audit of self-managed superannuation funds (SMSFs) (225.03 KB) - last updated Tuesday, 23 February 2010
This document provides guidance to practitioners in determining their responsibilities when auditing self managed superannuation funds.
Joint submission on ED proposed auditing standard ASA 102 (90.84 KB) - last updated Tuesday, 23 February 2010
oint submission to the Auditing and Assurance Standards Board on exposure draft proposed auditing standard ASA 102 compliance with ethical requirements when performing audits, reviews and other assurance engagements.
Submission on three exposure drafts about auditing standards, analytical procedures and financial reporting (86.87 KB) - last updated Tuesday, 23 February 2010
Submission to the International Public Sector Accounting Standards Board on three exposure drafts, issued on 4 August 2009.
Submission to AASB on ED 177 Derecognition (88.05 KB) - last updated Tuesday, 23 February 2010
Submission to Australian Accounting Standards Board on ED 117 Derecognition, issued on 8 July 2009.
Submission to IASB on proposed amendments to IAS 39 IRFS 7 (109.86 KB) - last updated Tuesday, 23 February 2010
Submission to the International Accounting Standards Board on exposure draft 2009 / 3 Derecognition: proposed amendments to IAS 39 and IFRS, issued on 8 July 2009.
Submission to AASB on modifying or introducing additional requirements to IFRSs (122.64 KB) - last updated Tuesday, 23 February 2010
Submission to the Australian Accounting Standards Board on working draft 'Process for modifying or introducing additional requirements to IFRSs for PBE / NFP', issued on 3 July 2009.
Submission on ED 36 Agriculture (95.82 KB) - last updated Tuesday, 23 February 2010
Submission to the International Public Sector Accounting Standards Board on ED 36 Agriculture, issued on 29 June 2009.
Submission to Productivity Commission on contribution of the not-for-profit sector inquiry (70.47 KB) - last updated Tuesday, 23 February 2010
Submission to the Productivity Commission inquiry on the issues paper 'Contribution of the not-for-profit sector inquiry', issued on 17 June 2009.
Submission on initial accounting for internally generated intangible assets (72.88 KB) - last updated Tuesday, 23 February 2010
Submission to National Standard Setters on the discussion paper 'Initial accounting for internally generated intangible assets', issued on 15 May 2009.
Submission to AUASB on eight redrafted ASA exposure drafts (92.63 KB) - last updated Tuesday, 23 February 2010
Joint submission to the AUASB on the latest eight exposure drafts for ASAs redrafted in carity format, issued on 17 December 2008.
Joint submission to the AUASB on first four clarity format auditing standards exposure drafts (141.75 KB) - last updated Tuesday, 23 February 2010
Joint submission on the first four exposure drafts of revised auditing standards in clarity format, issued on 29 August 2008.
Submission to the AUASB on ASAE 3100 Compliance engagements (72.06 KB) - last updated Thursday, 15 December 2011
Joint submission to the Auditing and Assurance Standards Board on the proposed standard on review engagements ASAE 3100 Compliance engagements, issued on 20 February 2008.
Submission on quality control for firms that perform audits and reviews of financial statements (59.85 KB) - last updated Tuesday, 23 February 2010
Joint submission to the International Auditing and Assurance Standards Board in response to exposure draft, proposed ISQC 1 'Quality control for firms that perform audits and reviews of financial statements', issued on 21 December 2007.
Submission on the proposed redrafted International Standards on Auditing 500 and International Standard on Auditing ISA 530 (50.83 KB) - last updated Tuesday, 23 February 2010
Comments on the proposed redrafted International Standards on Auditing 500, ‘Considering the relevance and reliability of audit evidence’, and the proposed redrafted International Standard on Auditing ISA 530, ‘Audit sampling’, issued on 1 October 2007.
Submission on the proposed revised and redrafted International Standards on Auditing 2007 (46.38 KB) - last updated Tuesday, 23 February 2010
Response to the proposed revised and redrafted ‘International Standards on Auditing 200, Overall Objective of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing’, issued on 1 October 2007.
Submission to the AUASB on exposure drafts 1/07, 2/07 and 3/07 (129.00 KB) - last updated Tuesday, 23 February 2010
Supports the public interest intent of the FRC and the AUASB, but disagrees with the proposal to require the auditor to include in the audit report an explicit reference to the entity’s statement of compliance with IFRS, issued on 21 May 2007.
Submission to the IESBA on proposed new sections 290 and 291 (88.45 KB) - last updated Tuesday, 23 February 2010
Submission section 290 ‘Independence: audit and review engagements’ and proposed new section 291 ‘Independence: other assurance engagements’. Supports the IESBA's continued monitoring of auditors' independence requirements, issued on 30 April 2007.
Submission to the IAASB on three proposed 'clarity' international standards on auditing (64.89 KB) - last updated Tuesday, 23 February 2010
Submission on new clarity exposure drafts: ISA 260 Communication with Those Charged with Governance; ISA 320 Materiality in Planning and Performing an Audit; ISA 450 Evaluation of Misstatements Identified during the Audit, issued on 19 February 2007.
Submission to the IAASB on proposed international standard on auditing (IAS) 600 (37.31 KB) - last updated Tuesday, 23 February 2010
Comments on the Exposure Draft on proposed International Standard of Auditing 600 (revised and redrafted) The Audit of Group Financial Statements, issued on 27 July 2006.
Submission to IAASB on proposed ISA 701 and 800 (93.33 KB) - last updated Tuesday, 23 February 2010
Submission to the IAASB on proposed ISA 701 ‘The independent auditor's report on other historical financial information’ and proposed ISA 800 ‘The independent auditor's report on summary audited financial statements’, issued on 28 October 2005.
Submission to AUASB on proposed auditing standards (131.83 KB) - last updated Thursday, 15 December 2011
Submission to the Auditing and Assurance Standards Board on exposure drafts of five proposed auditing standards, issued on 13 October 2005.
Submission to IASB on proposed ISA 705 and 706 (82.95 KB) - last updated Tuesday, 23 February 2010
Submission to the International Accounting Standards Board - provided by CPA Australia in consultation with APFRAG - on proposed ISA 705 and 706, issued on 26 July 2005.
Submission to IAASB on due process and working procedures (45.69 KB) - last updated Tuesday, 23 February 2010
Submission to the IAASB on international standards for quality control, auditing, assurance and related services - due process and working procedures, issued on 15 October 2004.
Submission to ASIC on appropriate insurance arrangements for authorised audit companies (55.07 KB) - last updated Tuesday, 23 February 2010
Submission to the Australian Securities and Investments Commission on guidance to authorised audit companies on appropriate insurance arrangements, issued on 29 July 2004.
