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Submissions

Submissions prepared by CPA Australia.

Submission to Department of Climate Change on external audit consultation paper

Joint submission to the Department of Climate Change on its External audit consultation paper, issued on 17 November 2008.

Joint Accounting Bodies' letter to the prime minister

Joint Accounting Bodies' letter to Prime Minister Kevin Rudd on the International Ecomonic Summit on the global credit crisis, issued on 13 November 2008.

Submission on CGT rollovers for corporate restructures

Submission on CGT rollovers for corporate restructures, issued on 7 November 2008.

Submission on underlying profit

Joint submission commenting on the Financial Services Institute of Australasia / Australian Institute of Company Directors discussion paper on underlying profit, issued on 31 October 2008.

Submission on the IASCF review of constitution

Submission to the International Accounting Standards Committee Foundation (IASCF) on its review of the constitution, Public accountability and the composition of the IASB proposals for change (July 2008), issued on 22 September 2008

Letter to the IASB on fair value

CPA Australia CEO Geoff Rankin FCPA wrote a letter to the International Accounting Standards Board (IASB) on reporting issues arising from the global financial crisis, issued on 20 October 2008.

Submission on Australia's Future Tax System Review

Submission on Australia's Future Tax System Review (AFTS) to the AFTS secretariat, issued on 17 October 2008.

Submission on Australia's Future Tax System Review

Submission on Australia's Future Tax System Review (AFTS) to the AFTS secretariat, issued on 17 October 2008.

Submission on six redrafted ASA exposure drafts

Joint submission to the AUASB on the latest six exposure drafts for ASAs redrafted in Clarity format, issued on 17 October 2008.

Submission on six redrafted ASA exposure drafts

Joint submission to the AUASB on the latest six exposure drafts for ASAs redrafted in Clarity format, issued on 17 October 2008.

Submission on redraft of IESBA Code of Ethics for Professional Accountants

Joint submission to the IESBA on its redrafted Code of Ethics for Professional Accountants, issued on 15 October 2008.

Submission on redraft of IESBA Code of Ethics for Professional Accountants

Joint submission to the IESBA on its redrafted Code of Ethics for Professional Accountants, issued on 15 October 2008.

Submission to the ATO on section 97 of the Income Tax Assessment Act

Submission to the ATO concerning various key concepts arising with the application of section 97 of the Income Tax Assessment Act (1936), issued on 6 October 2008.

Submission to the ATO on section 97 of the Income Tax Assessment Act

Submission to the ATO concerning various key concepts arising with the application of section 97 of the Income Tax Assessment Act (1936), issued on 6 October 2008.

Submission on disclosure regimes for charities and not-for-profit organisations

Submission to the Senate Economics Committee on disclosure regimes for charities and not-for-profit organisations, issued on 29 August 2008.

Submission on disclosure regimes for charities and not-for-profit organisations

Submission to the Senate Economics Committee on disclosure regimes for charities and not-for-profit organisations, issued on 29 August 2008.

Submission on evaluating and improving governance in organisations

Submission to the International Federation of Accountants on exposure draft international good practice guidance Evaluating and improving governance in organisations, issued on 18 September 2008.

Submission on evaluating and improving governance in organisations

Submission to the International Federation of Accountants on exposure draft international good practice guidance Evaluating and improving governance in organisations, issued on 18 September 2008.

Submission on forensic accounting services

Submission to the Accounting Professional & Ethical Standards Board on ED 04/08 proposed standard APES 215 Forensic accounting services, issued 7 September 2008.

Submission on forensic accounting services

Submission to the Accounting Professional & Ethical Standards Board on ED 04/08 proposed standard APES 215 Forensic accounting services, issued 7 September 2008.

Submission on the Review of the legal framework on the GST

Submission to the Board of Taxation on the Review of the legal framework for the administration of the goods and services tax, issued on 15 September 2008.

Submission on the Review of the legal framework on the GST

Submission to the Board of Taxation on the Review of the legal framework for the administration of the goods and services tax, issued on 15 September 2008.

Submission on an improved conceptual framework for financial reporting

Submissions to the International Accounting Standards Board (IASB) and the Australian Accounting Standards Board (AASB) on the IASB exposure draft of an improved conceptual framework for financial reporting, issued on 1 September 2008.

Submission on an improved conceptual framework for financial reporting

Submissions to the International Accounting Standards Board (IASB) and the Australian Accounting Standards Board (AASB) on the IASB exposure draft of an improved conceptual framework for financial reporting, issued on 1 September 2008.

Submission on the Accounting Standards Council Committee for Charities draft proposals

Submission to the Singapore Ministry of Finance on the Accounting Standards Council Committee for Charities draft proposals, issued on 12 September 2008.

Submission on the Accounting Standards Council Committee for Charities draft proposals

Submission to the Singapore Ministry of Finance on the Accounting Standards Council Committee for Charities draft proposals, issued on 12 September 2008.

Submission on Preliminary views on the improved conceptual framework for financial reporting: the reporting entity

Submissions to the Australian Accounting Standards Board (AASB) and the International Accounting Standards Board (IASB) on on the IASB discussion paper Preliminary views on the improved conceptual framework for financial reporting: the reporting entity.

Submission on Preliminary views on the improved conceptual framework for financial reporting: the reporting entity

Submissions to the Australian Accounting Standards Board (AASB) and the International Accounting Standards Board (IASB) on on the IASB discussion paper Preliminary views on the improved conceptual framework for financial reporting: the reporting entity.

Submission on the Carbon pollution reduction scheme green paper

Submission to the Department of Climate Change on the proposed carbon pollution reduction scheme, issued 10 September 2008.

Submission on the Carbon pollution reduction scheme green paper

Submission to the Department of Climate Change on the proposed carbon pollution reduction scheme, issued 10 September 2008.

Joint submission on first four clarity format auditing standards exposure drafts

Joint submission to the AUASB on the first four exposure drafts of revised auditing standards in clarity format.

Joint submission on first four clarity format auditing standards exposure drafts

Joint submission to the AUASB on the first four exposure drafts of revised auditing standards in clarity format.

Submission on IAS 19 Employee benefits

Submission to the International Accounting Standards Board on the discussion paper preliminary views on amendments to IAS 19 Employee benefits, issued on 15 August 2008.

Submission on IAS 19 Employee benefits

Submission to the International Accounting Standards Board on the discussion paper preliminary views on amendments to IAS 19 Employee benefits, issued on 15 August 2008.

Submission on the inquiry into the effects of climate change on training and employment needs

Submission to the Senate Education, Employment and Workplace Relations Committee inquiry into the effects of climate change on education and employment needs.

Submission on the inquiry into the effects of climate change on training and employment needs

Submission to the Senate Education, Employment and Workplace Relations Committee inquiry into the effects of climate change on education and employment needs.

Submission on financial instruments with characteristics of equity

Submissions to the Australian Accounting Standards Board (AASB) and the International Accounting Standards Board (IASB) on the IASB discussion paper Financial instruments with characteristics of equity.

Submission on financial instruments with characteristics of equity

Submissions to the Australian Accounting Standards Board (AASB) and the International Accounting Standards Board (IASB) on the IASB discussion paper Financial instruments with characteristics of equity.

Submission on thin capitalisation: amendments to the application of accounting standards

Submisson on the proposed amendments to Division 820 of the Income Tax Assessment Act 1997 to accomodate certain impacts arising from the 2005 adoption of Australian equivalents to International Fiancial Reporting Standards.

Submission on thin capitalisation: amendments to the application of accounting standards

Submisson on the proposed amendments to Division 820 of the Income Tax Assessment Act 1997 to accomodate certain impacts arising from the 2005 adoption of Australian equivalents to International Fiancial Reporting Standards.

Submission on Tasmania's Associations Incorporation Act

Joint submission to the Tasmanian Department of Justice on the Associations Incorporation Act, issued on 30 July 2008. The Act proposes to exempt small incorporated bodies from auditing requirements.

Submission on Tasmania's Associations Incorporation Act

Joint submission to the Tasmanian Department of Justice on the Associations Incorporation Act, issued on 30 July 2008. The Act proposes to exempt small incorporated bodies from auditing requirements.

Submission to the Bradley Higher Education Review

Submission to the Bradley Higher Education Review, issued on 29 July 2008.

Submission to the Bradley Higher Education Review

Submission to the Bradley Higher Education Review, issued on 29 July 2008.

Submission on section 73CA consultative paper

Submission on the consultative paper issued in respect of the operation of section 73CA of the Income Tax Assessment Act (1936).

Submission on section 73CA consultative paper

Submission on the consultative paper issued in respect of the operation of section 73CA of the Income Tax Assessment Act (1936).

Submission on proposed standard APES 210 Conformity with auditing and assurance standards

Submission to the APESB on the Exposure Draft ED 03/08 Proposed standard: APES 210 Conformity with auditing and assurance standards, issued 2 July 2008.

Submission on proposed standard APES 210 Conformity with auditing and assurance standards

Submission to the APESB on the Exposure Draft ED 03/08 Proposed standard: APES 210 Conformity with auditing and assurance standards, issued 2 July 2008.

Submission to the Ministry of Finance, Singapore on its public consultation

Submission to the Ministry of Finance, Singapore on its public consultation relating to a proposed framework for differential reporting, issued 30 June 2008.

Submission to the Ministry of Finance, Singapore on its public consultation

Submission to the Ministry of Finance, Singapore on its public consultation relating to a proposed framework for differential reporting, issued 30 June 2008.

Joint submission on the Exposure Draft Tax Agent Services Bill 2008

Joint submission lodged by CPA Australia, the Institute of Chartered Accountants and the National Institute of Accountants on the exposure draft Tax Agent Services Bill (2008).

Joint submission on the Exposure Draft Tax Agent Services Bill 2008

Joint submission lodged by CPA Australia, the Institute of Chartered Accountants and the National Institute of Accountants on the exposure draft Tax Agent Services Bill (2008).

Submission on the Inquiry into paid maternity, paternity and parental leave

Submission to the Productivity Commission on the Inquiry into paid maternity, paternity and parental leave, issued on 2 June 2008.

Submission on the Inquiry into paid maternity, paternity and parental leave

Submission to the Productivity Commission on the Inquiry into paid maternity, paternity and parental leave, issued on 2 June 2008.

Submission to the Treasury on temporary residents and superannuation

Submission to the Treasury on temporary residents and superannuation, issued on 28 May 2008.

Submission to the Treasury on temporary residents and superannuation

Submission to the Treasury on temporary residents and superannuation, issued on 28 May 2008.

Submission on the Associations Incorporation Bill 2008

Submission to the New South Wales Office of Fair Trading on the Associations Incorporation Bill 2008, issued on 17 April 2008.

Submission on the Associations Incorporation Bill 2008

Submission to the New South Wales Office of Fair Trading on the Associations Incorporation Bill 2008, issued on 17 April 2008.

Submission on APES 225 Business valuation

Submission to the Accounting Professional & Ethical Standards Board on the proposed standard APES 225 Business valuation, issued on 4 April 2008.

Submission on APES 225 Business valuation

Submission to the Accounting Professional & Ethical Standards Board on the proposed standard APES 225 Business valuation, issued on 4 April 2008.

Submission on APES 315 Compilation of financial information

Submission to the Accounting Professional & Ethical Standards Board on proposed standard APES 315 Compilation of financial information, issued on 28 April 2008.

Submission on APES 315 Compilation of financial information

Submission to the Accounting Professional & Ethical Standards Board on proposed standard APES 315 Compilation of financial information, issued on 28 April 2008.

Submission on APES 305 Terms of engagement

Submission to the Accounting Professional & Ethical Standards Board on exposure draft ED 04/07 Proposed standard APES 305 Terms of engagement, issued on 14 September 2007.

Submission on APES 305 Terms of engagement

Submission to the Accounting Professional & Ethical Standards Board on exposure draft ED 04/07 Proposed standard APES 305 Terms of engagement, issued on 14 September 2007.

Submission on APS 8 Statement of management consulting services

Submission to the Accounting Professional & Ethical Standards Board on the proposed withdrawal of miscellaneous professional statement APS 8 Statement of management consulting services, issued on 18 April 2008.

Submission on APS 8 Statement of management consulting services

Submission to the Accounting Professional & Ethical Standards Board on the proposed withdrawal of miscellaneous professional statement APS 8 Statement of management consulting services, issued on 18 April 2008.

Submission on proposed amendments to key management personnel by disclosing entities

Submission to the Australian Accounting Standards Board on ED 162 Proposed amendments to key management personnel disclosures by disclosing entities, issued on 16 May 2008.

Submission on proposed amendments to key management personnel by disclosing entities

Submission to the Australian Accounting Standards Board on ED 162 Proposed amendments to key management personnel disclosures by disclosing entities, issued on 16 May 2008.

Submission on the Legislative Instruments Act review

Submission to the Attorney-General's Department on the Legislative Instruments Act review, issued on 9 May 2008.

Submission on the Legislative Instruments Act review

Submission to the Attorney-General's Department on the Legislative Instruments Act review, issued on 9 May 2008.

Submission on the review of Australia's tax treaty program

CPA Australia's comments on Australia's future tax treaty negotiation program and policy.

Submission on the review of Australia's tax treaty program

CPA Australia's comments on Australia's future tax treaty negotiation program and policy.

Submission on the review of the National Innovation System

Submission to the Federal Government-appointed panel on the review the national innovation system.

Submission on the review of the National Innovation System

Submission to the Federal Government-appointed panel on the review the national innovation system.

Submission on the proposed Australian Emissions Trading Scheme

A submission on the Australian Emissions Trading Scheme discussion paper was made to the Garnaut Climate Change Review, issued on 22 April 2008.

Submission on the proposed Australian Emissions Trading Scheme

A submission on the Australian Emissions Trading Scheme discussion paper was made to the Garnaut Climate Change Review, issued on 22 April 2008.

Submission to the Tax Design Review Panel

The submission to the Tax Design Review Panel deals with reducing delays in the enactment of tax legislation and improving the quality of tax law changes.

Submission to the Tax Design Review Panel

The submission to the Tax Design Review Panel deals with reducing delays in the enactment of tax legislation and improving the quality of tax law changes.

Submission to Federal Treasury on non-recourse loans

CPA Australia made a submission to Federal Treasury on non-recourse loans to executives, issued on 17 April 2008.

Submission to Federal Treasury on non-recourse loans

CPA Australia made a submission to Federal Treasury on non-recourse loans to executives, issued on 17 April 2008.

Submission to Australia 2020 Summit

CPA Australia made submissions to the Australia 2020 Summit, issued on 9 April 2008.

Submission to Australia 2020 Summit

CPA Australia made submissions to the Australia 2020 Summit, issued on 9 April 2008.

Submission on D23 Distributions of non-cash assets to owners

Submission to the IASB and AASB on IFRIC's draft interpretation D23 Distributions of non-cash assets to owners, issued 9 April 2008.

Submission on D23 Distributions of non-cash assets to owners

Submission to the IASB and AASB on IFRIC's draft interpretation D23 Distributions of non-cash assets to owners, issued 9 April 2008.

Joint submission responding to the FRC on the report prepared by the Banarra Trust

Joint submission responding to the Financial Reporing Council on the report prepared by the Banarra Trust entitled Evaluation of how professional and business ethics are applied in practice by accounting firms dated 31 March 2008.

Joint submission responding to the FRC on the report prepared by the Banarra Trust

Joint submission responding to the Financial Reporing Council on the report prepared by the Banarra Trust entitled Evaluation of how professional and business ethics are applied in practice by accounting firms dated 31 March 2008.

Submission on IFRIC draft interpretation D24 Customer contributions

Submission to the International Financial Reporting Interpretations Committee, International Accounting Standards Board and Australain Accounting Standards Board on IFRIC draft interpretation D24 Customer contributions dated 31 March 2008.

Submission on IFRIC draft interpretation D24 Customer contributions

Submission to the International Financial Reporting Interpretations Committee, International Accounting Standards Board and Australain Accounting Standards Board on IFRIC draft interpretation D24 Customer contributions dated 31 March 2008.

Submission, letter and report to the AASB on not-for-profit entities

Three pieces of information to the AASB on not-for-profits entities.

Submission, letter and report to the AASB on not-for-profit entities

Three pieces of information to the AASB on not-for-profits entities.

Submission to the IASB on IFRS 2 and IFRIC 11

Submission on the exposure draft of proposed amendments to IFRS 2 Share-based payment and IFRIC 11 IFRS 2 Group and treasury share transactions — group cash-settled share-based payment transactions to the IASB, issued on 27 February 2008.

Submission to the IASB on IFRS 2 and IFRIC 11

Submission on the exposure draft of proposed amendments to IFRS 2 Share-based payment and IFRIC 11 IFRS 2 Group and treasury share transactions — group cash-settled share-based payment transactions to the IASB, issued on 27 February 2008.

Submission on accounting standards for the Associations Incorporation Regulations 1998

Submission on accounting standards for the Victorian Associations Incorporation Regulations 1998 to the Department of Justice, issued on 31 March 2008.

Submission on accounting standards for the Associations Incorporation Regulations 1998

Submission on accounting standards for the Victorian Associations Incorporation Regulations 1998 to the Department of Justice, issued on 31 March 2008.

Submission on the proposed repeal of recent changes to the Family Trust Election rules

Submission to the assistant treasurer to reiterate concerns on a proposed repeal of changes made to the Family Trust Election rules.

Submission on the proposed repeal of recent changes to the Family Trust Election rules

Submission to the assistant treasurer to reiterate concerns on a proposed repeal of changes made to the Family Trust Election rules.

Pre-Budget submission to the New South Wales treasurer

2008/09 pre-Budget submission to the state (New South Wales) treasurer.

Pre-Budget submission to the New South Wales treasurer

2008/09 pre-Budget submission to the state (New South Wales) treasurer.

Submission to the AASB and IASB in response to the exposure draft of proposed amendments to IFRS 1 and IAS 27

Submission to the AASB and IASB in response to the exposure draft of proposed amendments to IFRS 1 First–time adoption of international financial reporting standards and IAS 27 Consolidated and separate financial statements

Submission to the AASB and IASB in response to the exposure draft of proposed amendments to IFRS 1 and IAS 27

Submission to the AASB and IASB in response to the exposure draft of proposed amendments to IFRS 1 First–time adoption of international financial reporting standards and IAS 27 Consolidated and separate financial statements

Submission on the National greenhouse and energy reporting system regulations policy paper

Submission to the Department of Climate Change on the National greenhouse and energy reporting system regulations policy paper, issued in February 2008.

Submission on the National greenhouse and energy reporting system regulations policy paper

Submission to the Department of Climate Change on the National greenhouse and energy reporting system regulations policy paper, issued in February 2008.

Joint submission on draft Taxation Determination TD 2007/D20

Joint submission by the professional bodies of 1 February 2008 on draft Taxation Determination TD 2007/D20 relating to certain aspects of the transfer pricing provisions of the ITAA 1997.

Joint submission on draft Taxation Determination TD 2007/D20

Joint submission by the professional bodies of 1 February 2008 on draft Taxation Determination TD 2007/D20 relating to certain aspects of the transfer pricing provisions of the ITAA 1997.

Emissions trading and other related policy matters - March 2008

This information paper provides an overview of the proposed emissions trading scheme and other complementary policy initiatives designed to tackle climate change in Australia.

Emissions trading and other related policy matters - March 2008

This information paper provides an overview of the proposed emissions trading scheme and other complementary policy initiatives designed to tackle climate change in Australia.

Submission to the AUASB on ASAE 3100 Compliance engagements

Joint submission to the Auditing and Assurance Standards Board (AASB) on the proposed standard on review engagements ASAE 3100 Compliance engagements, issued on 20 February 2008.

Submission to the AUASB on ASAE 3100 Compliance engagements

Joint submission to the Auditing and Assurance Standards Board (AASB) on the proposed standard on review engagements ASAE 3100 Compliance engagements, issued on 20 February 2008.

Submission to CAMAC on the long tail liabilities discussion paper

Submission to the Corporations and Markets Advisory Committee (CAMAC) on the long tail liabilities discussion paper, issued on 19 February 2008.

Submission to CAMAC on the long tail liabilities discussion paper

Submission to the Corporations and Markets Advisory Committee (CAMAC) on the long tail liabilities discussion paper, issued on 19 February 2008.

Victorian Pre-budget submission

Victorian 2008 / 09 Pre-budget submission.

Victorian Pre-budget submission

Victorian 2008 / 09 Pre-budget submission.

Submission to Federal Treasury on consolidation issues to remove impediments to scrip-for-scrip takeovers

CPA Australia lodged a submission with the Federal Treasury on 12 February 2008 on proposed amendments to the interaction between the scrip-for-scrip measures and the tax consolidation rules.

Submission to Federal Treasury on consolidation issues to remove impediments to scrip-for-scrip takeovers

CPA Australia lodged a submission with the Federal Treasury on 12 February 2008 on proposed amendments to the interaction between the scrip-for-scrip measures and the tax consolidation rules.

Pre-Budget submission to the Victorian treasurer

2008/09 pre-Budget submission to the state (Victoria) treasurer.

Pre-Budget submission to the Victorian treasurer

2008/09 pre-Budget submission to the state (Victoria) treasurer.

Joint submission on a proposal for a tripartite agreement for tax agent support, education and regulation

Joint submission to the Australian Taxation Office (ATO) made on 21 November 2007 concerning an ATO proposal for a tripartite agreement for tax agent support, education and regulation.

Joint submission on a proposal for a tripartite agreement for tax agent support, education and regulation

Joint submission to the Australian Taxation Office (ATO) made on 21 November 2007 concerning an ATO proposal for a tripartite agreement for tax agent support, education and regulation.

Joint submission to the Australian Taxation Office on the offshoring of tax agent services

Joint CPA Australia and the ICAA submission to the Australian Taxation Office on 31 January 2008 on issues relating to the outsourcing / offshoring of tax agent services, particularly compliance services.

Joint submission to the Australian Taxation Office on the offshoring of tax agent services

Joint CPA Australia and the ICAA submission to the Australian Taxation Office on 31 January 2008 on issues relating to the outsourcing / offshoring of tax agent services, particularly compliance services.

Submission to the Garnaut review on climate change

Submission to the Garnaut review on climate change, issued on 18 January 2008.

Submission to the Garnaut review on climate change

Submission to the Garnaut review on climate change, issued on 18 January 2008.

Submission on section 290 of the Code of ethics for professional accountants

Submission to the Accounting Professional and Ethical Standards Board relating to ED 06/07 Proposed amendments to auditor independence requirements in APES 110 Code of ethics for professional accountants (section 290), dated 10 January 2008.

Submission on section 290 of the Code of ethics for professional accountants

Submission to the Accounting Professional and Ethical Standards Board relating to ED 06/07 Proposed amendments to auditor independence requirements in APES 110 Code of ethics for professional accountants (section 290), dated 10 January 2008.

Submission on quality control for firms that perform audits and reviews of financial statements

Joint submission to the International Auditing and Assurance Standards Board in response to exposure draft, proposed ISQC 1 (redrafted) Quality control for firms that perform audits and reviews of financial statements.

Submission on quality control for firms that perform audits and reviews of financial statements

Joint submission to the International Auditing and Assurance Standards Board in response to exposure draft, proposed ISQC 1 (redrafted) Quality control for firms that perform audits and reviews of financial statements.

Pre-budget submission 2008 - 2009

Pre-budget submission 2008 - 2009 from CPA Australia addressing economic and other key issues of concern to our members, their clients and the accounting profession.

Pre-budget submission 2008 - 2009

Pre-budget submission 2008 - 2009 from CPA Australia addressing economic and other key issues of concern to our members, their clients and the accounting profession.

Submission on the Australian emissions trading scheme

Submission on abatement incentives prior to the commencement of the Australian emissions trading scheme, issued on 6 December 2007.

Submission on the Australian emissions trading scheme

Submission on abatement incentives prior to the commencement of the Australian emissions trading scheme, issued on 6 December 2007.

Submission on proposed improvements to IFRSs and Australian accounting standards

Submissions to the International Accounting Standards Board and Australian Accounting Standards Board on the proposed improvements to international financial reporting standards (IFRSs)and Australian accounting standards, issued on 3 December 2007.

Submission on proposed improvements to IFRSs and Australian accounting standards

Submissions to the International Accounting Standards Board and Australian Accounting Standards Board on the proposed improvements to international financial reporting standards (IFRSs)and Australian accounting standards, issued on 3 December 2007.

Submission on Consolidation of subsidiaries by superannuation entities

Submission to the AASB on the consultation paper Consolidation of subsidiaries by superannuation entities, issued on 3 December 2007.

Submission on Consolidation of subsidiaries by superannuation entities

Submission to the AASB on the consultation paper Consolidation of subsidiaries by superannuation entities, issued on 3 December 2007.

Submission on IAS 39 Exposures qualifying for hedge accounting

Submission to the IASB on the exposure draft relating to IAS 39 Exposures qualifying for hedge accounting, issued on 4 December 2007.

Submission on IAS 39 Exposures qualifying for hedge accounting

Submission to the IASB on the exposure draft relating to IAS 39 Exposures qualifying for hedge accounting, issued on 4 December 2007.

Submission on Joint arrangements

Submission to the IASB on the exposure draft relating to joint arrangements, issued on 4 December 2007.

Submission on Joint arrangements

Submission to the IASB on the exposure draft relating to joint arrangements, issued on 4 December 2007.

Submission on D22 Hedges on a net investment in a foreign operation

Submission to IFRIC on D22 Hedges on a net investment in a foreign operation, issued on 19 October 2007.

Submission on D22 Hedges on a net investment in a foreign operation

Submission to IFRIC on D22 Hedges on a net investment in a foreign operation, issued on 19 October 2007.

Tests show IFRS burden on SMEs should be reduced further

The International Accounting Standards Board needs to go further to reduce the burden on SMEs in its Proposed IFRS for SMEs.

Tests show IFRS burden on SMEs should be reduced further

The International Accounting Standards Board needs to go further to reduce the burden on SMEs in its Proposed IFRS for SMEs.

Submission on discussion paper - Preliminary views on insurance contracts

Submission to the International Accounting Standards Board (IASB) on the discussion paper - Preliminary views on insurance contracts, issued on 15 November 2007.

Submission on discussion paper - Preliminary views on insurance contracts

Submission to the International Accounting Standards Board (IASB) on the discussion paper - Preliminary views on insurance contracts, issued on 15 November 2007.

Submission on the Australian Petroleum Resource Rent Tax

Submission to the Australian Accounting Standards Board on the Australian Petroleum Resource Rent Tax.

Submission on the Australian Petroleum Resource Rent Tax

Submission to the Australian Accounting Standards Board on the Australian Petroleum Resource Rent Tax.

Submission to the IASB on its agenda priorities

Submission to the International Accounting Standards Board (IASB) on its agenda priorities, issued 28 November 2007.

Submission to the IASB on its agenda priorities

Submission to the International Accounting Standards Board (IASB) on its agenda priorities, issued 28 November 2007.

Submission on national greenhouse and energy reporting systems regulations

Submission to the Greenhouse and Energy reporting Taskforce on the ‘National greenhouse and energy reporting system regulations discussion paper’, issued on 20 November 2007.

Submission on national greenhouse and energy reporting systems regulations

Submission to the Greenhouse and Energy reporting Taskforce on the ‘National greenhouse and energy reporting system regulations discussion paper’, issued on 20 November 2007.

Submission on ASRE 2400 Review of financial reports and other historical financial information

CPA Australia's joint submission of ED 4/07 Proposed standard on review engagements ASRE 2400 Review of financial reports and other historical financial information (re-issuance of AUS 902), issued on 7 November 2007.

Submission on ASRE 2400 Review of financial reports and other historical financial information

CPA Australia's joint submission of ED 4/07 Proposed standard on review engagements ASRE 2400 Review of financial reports and other historical financial information (re-issuance of AUS 902), issued on 7 November 2007.

Submission on the proposed additional changes to the code of ethics for professional accountants

Submission to the IESBA on the proposed additional changes to the Code of ethics for professional accountants, issued on 15 October 2007.

Submission on the proposed additional changes to the code of ethics for professional accountants

Submission to the IESBA on the proposed additional changes to the Code of ethics for professional accountants, issued on 15 October 2007.

Joint submission to the IESBA on Code of ethics for professional accountants

Joint submission to the International Ethics Standards Board for Accountants (IESBA) on proposed additional changes to the Code of ethics for professional accountants, issued on 15 October 2007.

Joint submission to the IESBA on Code of ethics for professional accountants

Joint submission to the International Ethics Standards Board for Accountants (IESBA) on proposed additional changes to the Code of ethics for professional accountants, issued on 15 October 2007.

Submission on International Financial Reporting Interpretations Committee draft interpretation D21 Real estate sales

Submission to the International Financial Reporting Interpretations Committee (IFRIC) on IFRIC draft interpretation D21 Real estate sales dated 8 October 2007.

Submission on International Financial Reporting Interpretations Committee draft interpretation D21 Real estate sales

Submission to the International Financial Reporting Interpretations Committee (IFRIC) on IFRIC draft interpretation D21 Real estate sales dated 8 October 2007.

Submission to Australian Securities & Investment Commission on Consultation Paper 89 - unlisted, unrated debentures

CPA Australia lodged a submission with the Australian Securities & Investment Commission (ASIC) on 1 October 2007 on Consultation Paper 89 - Unlisted, unrated debentures - improving disclosure for retail investors.

Submission to Australian Securities & Investment Commission on Consultation Paper 89 - unlisted, unrated debentures

CPA Australia lodged a submission with the Australian Securities & Investment Commission (ASIC) on 1 October 2007 on Consultation Paper 89 - Unlisted, unrated debentures - improving disclosure for retail investors.

Submission on the proposed redrafted International Standards on Auditing 500 and International Standard on Auditing ISA 530

CPA Australia's 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 (Redrafted), 'Audit sampling'.

Submission on the proposed redrafted International Standards on Auditing 500 and International Standard on Auditing ISA 530

CPA Australia's 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 (Redrafted), 'Audit sampling'.

Submission on the proposed revised and redrafted International Standards on Auditing 200

CPA Australia's comments in 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.

Submission on the proposed revised and redrafted International Standards on Auditing 200

CPA Australia's comments in 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.

Joint submission to the Australian Securities and Investment Commission on reviewing and updating RG146

Joint submission to the Australian Securities and Investment Commission (ASIC) on 'Consultation Paper 88 - Reviewing and updating RG146: Training of financial product advisers'.

Joint submission to the Australian Securities and Investment Commission on reviewing and updating RG146

Joint submission to the Australian Securities and Investment Commission (ASIC) on 'Consultation Paper 88 - Reviewing and updating RG146: Training of financial product advisers'.

Submission to Treasury on 'The product rationalisation issues paper'.

Submission from CPA Australia to Treasury on 'The product rationalisation issues paper'.

Submission to Treasury on 'The product rationalisation issues paper'.

Submission from CPA Australia to Treasury on 'The product rationalisation issues paper'.

Submission to the Australian Securities and Investment Commission on investor directed portfolio services

Submission from CPA Australia to the Australian Securities and Investment Commission (ASIC) on 'Consultation Paper 83 - Review of ASIC policy on investor directed portfolio services'.

Submission to the Australian Securities and Investment Commission on investor directed portfolio services

Submission from CPA Australia to the Australian Securities and Investment Commission (ASIC) on 'Consultation Paper 83 - Review of ASIC policy on investor directed portfolio services'.

Submission the Australian Securities and Investment Commission on compensation and insurance arrangements for AFS licensees

Submission from CPA Australia to the Australian Securities and Investment Commission (ASIC) on 'Consultation Paper 87 - Compensation and insurance arrangements for AFS licensees'.

Submission the Australian Securities and Investment Commission on compensation and insurance arrangements for AFS licensees

Submission from CPA Australia to the Australian Securities and Investment Commission (ASIC) on 'Consultation Paper 87 - Compensation and insurance arrangements for AFS licensees'.

Submission to proposed revised differential reporting regime for Australia

Submission to the Australian Accounting Standards Board (AASB) on the ITC 12 Request for comment on a proposed revised differential reporting regime for Australia, issued on 26 September 2007.

Submission to proposed revised differential reporting regime for Australia

Submission to the Australian Accounting Standards Board (AASB) on the ITC 12 Request for comment on a proposed revised differential reporting regime for Australia, issued on 26 September 2007.

Submission: Inquiry into the National Greenhouse and Energy Reporting Bill 2007

Submission by CPA Australia to the Inquiry into the National Greenhouse and Energy Reporting Bill 2007.

Submission: Inquiry into the National Greenhouse and Energy Reporting Bill 2007

Submission by CPA Australia to the Inquiry into the National Greenhouse and Energy Reporting Bill 2007.

Submission to Federal Treasury on GST and incapacitated entities

CPA Australia lodged a submission with the Federal Treasury on 13 September 2007 on proposals contained in a Treasury Consultation Paper to remedy deficiencies in the GST provisions relating to incapacitated entities.

Submission to Federal Treasury on GST and incapacitated entities

CPA Australia lodged a submission with the Federal Treasury on 13 September 2007 on proposals contained in a Treasury Consultation Paper to remedy deficiencies in the GST provisions relating to incapacitated entities.

Submission to the attorney-general on the proposed second tranche of AML/CTF legislation

Joint submission by CPA Australia and the National Institute of Accountants (NIA) on the proposed amendments (second tranche) to the Anti-Money Laundering and Counter-Terrorism Financing Act 2006.

Submission to the attorney-general on the proposed second tranche of AML/CTF legislation

Joint submission by CPA Australia and the National Institute of Accountants (NIA) on the proposed amendments (second tranche) to the Anti-Money Laundering and Counter-Terrorism Financing Act 2006.

Further submission to Federal Treasury on taxation of financial agreements draft legislation

CPA Australia lodged a further submission with the federal treasury on the Taxation of Financial Agreements (TOFA) - Stages 3 and 4 draft legislation on 24 August 2007.

Further submission to Federal Treasury on taxation of financial agreements draft legislation

CPA Australia lodged a further submission with the federal treasury on the Taxation of Financial Agreements (TOFA) - Stages 3 and 4 draft legislation on 24 August 2007.

Submission to Federal Treasury on Taxation of Financial Agreements interactions exposure draft legislation

A submission on this topic was lodged by CPA Australia with the Federal Treasury on 25 May 2007.

Submission to Federal Treasury on Taxation of Financial Agreements interactions exposure draft legislation

A submission on this topic was lodged by CPA Australia with the Federal Treasury on 25 May 2007.

Submission to the Senate Standing Committee on economics re Tax Laws Amendment (2007 Measures No. 5) Bill 2007

Submission by CPA Australia on 24 August 2007 to the federal Parliament's Senate Standing Committee on economics regarding the provisions of the Tax Laws Amendment Bill (2007 Measures No. 5) Bill 2007.

Submission to the Senate Standing Committee on economics re Tax Laws Amendment (2007 Measures No. 5) Bill 2007

Submission by CPA Australia on 24 August 2007 to the federal Parliament's Senate Standing Committee on economics regarding the provisions of the Tax Laws Amendment Bill (2007 Measures No. 5) Bill 2007.

Joint submissions to Federal Treasury and the Australian Taxation Office on section 974-80 of Income Tax Assessment Act 1997

Joint submissions on proposed reform of the debt/equity rules in section 974-80 of ITA 1997 were lodged by CPA Australia and other relevant professional and industry bodies to the ATO and Treasury on 9 May and 6 July 2007 respectively.

Joint submissions to Federal Treasury and the Australian Taxation Office on section 974-80 of Income Tax Assessment Act 1997

Joint submissions on proposed reform of the debt/equity rules in section 974-80 of ITA 1997 were lodged by CPA Australia and other relevant professional and industry bodies to the ATO and Treasury on 9 May and 6 July 2007 respectively.

Submission to Federal Treasury on Taxation of Financial Agreements exposure draft legislation

A submission on a proposed new code for the comprehensive taxation of financial arrangements was made to the Federal Treasury on 15 March 2007.

Submission to Federal Treasury on Taxation of Financial Agreements exposure draft legislation

A submission on a proposed new code for the comprehensive taxation of financial arrangements was made to the Federal Treasury on 15 March 2007.

Submission on proposed IFRS for small and medium-sized entities

Submission to the International Accounting Standards Board (IASB) on the Proposed IFRS for small and medium-sized entities, issued on 31 August 2007.

Submission on proposed IFRS for small and medium-sized entities

Submission to the International Accounting Standards Board (IASB) on the Proposed IFRS for small and medium-sized entities, issued on 31 August 2007.

Submission to Board of Taxation on the anti-tax deferral rules

CPA Australia lodged a submission with the Board of Taxation (BoT) on 13 July 2007 in respect to its review of the anti-tax deferral rules.

Submission to Board of Taxation on the anti-tax deferral rules

CPA Australia lodged a submission with the Board of Taxation (BoT) on 13 July 2007 in respect to its review of the anti-tax deferral rules.

Joint submission: draft taxation ruling TR 2007/D7

Joint submission to the ATO on 31 August 2007 by CPA Australia, Institute of Chartered Accountants, National Institute of Accountants and Taxpayers Australia.

Joint submission: draft taxation ruling TR 2007/D7

Joint submission to the ATO on 31 August 2007 by CPA Australia, Institute of Chartered Accountants, National Institute of Accountants and Taxpayers Australia.

Submission to Board of Taxation on off-market share buybacks

CPA Australia lodged a submission with the Board of Taxation on 24 August 2007 in respect to its review of the tax treatment of off-market share buybacks.

Submission to Board of Taxation on off-market share buybacks

CPA Australia lodged a submission with the Board of Taxation on 24 August 2007 in respect to its review of the tax treatment of off-market share buybacks.

Submission to Federal Treasury regarding draft legislation on stapled entities/securities

CPA Australia lodged a submission with the Federal Treasury on 12 July 2007 in respect to draft legislation to allow stapled entities to restructure without tax consequences.

Submission to Federal Treasury regarding draft legislation on stapled entities/securities

CPA Australia lodged a submission with the Federal Treasury on 12 July 2007 in respect to draft legislation to allow stapled entities to restructure without tax consequences.

Submission to Council for the Australian Federation on state/territory tax arrangements

CPA Australia lodged a submission with the Council for the Australian Federation (CAF) on 25 June 2007 on proposed reform of state/territory tax arrangements.

Submission to Council for the Australian Federation on state/territory tax arrangements

CPA Australia lodged a submission with the Council for the Australian Federation (CAF) on 25 June 2007 on proposed reform of state/territory tax arrangements.

Submission to Federal Treasury on increasing flexibility for family trusts

CPA Australia lodged a submission with the Federal Treasury on 26 March 2007 in relation to its Consultation Paper on increasing flexibility for family trusts as previously foreshadowed by the Federal Government.

Submission to Federal Treasury on increasing flexibility for family trusts

CPA Australia lodged a submission with the Federal Treasury on 26 March 2007 in relation to its Consultation Paper on increasing flexibility for family trusts as previously foreshadowed by the Federal Government.

Submission to Federal Treasury on the proposed new small business framework

A submission on the proposed new small business framework rules was lodged with the Federal Treasury on 6 March 2007.

Submission to Federal Treasury on the proposed new small business framework

A submission on the proposed new small business framework rules was lodged with the Federal Treasury on 6 March 2007.

Submission to the Australian Law Reform Commission regarding legal professional privilege and accountants

A submission to the Australian Law Reform Commission regarding legal professional privilege and accountants.

Submission to the Australian Law Reform Commission regarding legal professional privilege and accountants

A submission to the Australian Law Reform Commission regarding legal professional privilege and accountants.

Submission on financial reporting by unlisted public companies

Submission to the Department of the Treasury's Corporate and Financial Services Division in relation to the discussion paper on financial reporting by unlisted public companies, issued on 21 August 2007.

Submission on financial reporting by unlisted public companies

Submission to the Department of the Treasury's Corporate and Financial Services Division in relation to the discussion paper on financial reporting by unlisted public companies, issued on 21 August 2007.

Submission on proposed amendments to the IASC foundation constitution and the preface to International Financial Reporting Standards

Submission to the trustees of the International Accounting Standards Committee Foundation on the proposed enlargement of the IFRIC, issued 30 July 2007.

Submission on proposed amendments to the IASC foundation constitution and the preface to International Financial Reporting Standards

Submission to the trustees of the International Accounting Standards Committee Foundation on the proposed enlargement of the IFRIC, issued 30 July 2007.

Joint submission on the proposed Tax Agents Services Bill

CPA Australia's joint submission on the proposed Tax Agents Services Bill with The Institute of Chartered Accountants in Australia and the National Institute of Accountants.

Joint submission on the proposed Tax Agents Services Bill

CPA Australia's joint submission on the proposed Tax Agents Services Bill with The Institute of Chartered Accountants in Australia and the National Institute of Accountants.

Submission on emissions trading in Australia: assurance of emissions data

Submission to AUASB regarding emissions trading is Australia: assurance of emissions data.

Submission on emissions trading in Australia: assurance of emissions data

Submission to AUASB regarding emissions trading is Australia: assurance of emissions data.

Submission on the Emissions Trading Report

Submission to Australian Accounting Standards Board regarding The Emissions Trading Report.

Submission on the Emissions Trading Report

Submission to Australian Accounting Standards Board regarding The Emissions Trading Report.

Submission to ASX Regulatory Policy Unit public consultation paper 'Reporting deadlines for appendices 4D and 4E'

Submission to the ASX Regulatory Policy Unit public consultation paper Reporting deadlines for appendices 4D and 4E, issued on 11 April 2006. CPA Australia supports maintaining the current two-month deadline as per the ASX's intended approach.

Submission to ASX Regulatory Policy Unit public consultation paper 'Reporting deadlines for appendices 4D and 4E'

Submission to the ASX Regulatory Policy Unit public consultation paper Reporting deadlines for appendices 4D and 4E, issued on 11 April 2006. CPA Australia supports maintaining the current two-month deadline as per the ASX's intended approach.

Joint submission: Draft Taxation Ruling TR 2007/D2

Joint submission by CPA Australia, the Institute of Chartered Accountants in Australia, the National Institute of Accountants and Taxpayers Australia.

Joint submission: Draft Taxation Ruling TR 2007/D2

Joint submission by CPA Australia, the Institute of Chartered Accountants in Australia, the National Institute of Accountants and Taxpayers Australia.

Exposure draft ED 02/07: Proposed standard APES 340 'Contingent fee arrangements for assurance clients'

CPA Australia jointly submitted its response on ED 02/07 to the Accounting Professional & Ethical Standards Board (APESB), issued on 1 June 2007.

Exposure draft ED 02/07: Proposed standard APES 340 'Contingent fee arrangements for assurance clients'

CPA Australia jointly submitted its response on ED 02/07 to the Accounting Professional & Ethical Standards Board (APESB), issued on 1 June 2007.

Exposure draft ED 01/07: proposed standard APES 460 'Taxation services'

CPA Australia jointly submitted its response on ED 01/07 to the Accounting Professional & Ethical Standards Board (APESB), issued on 30 May 2007. CPA Australia supports the APESB's initiative to update APS 6 Statement of taxation standards.

Exposure draft ED 01/07: proposed standard APES 460 'Taxation services'

CPA Australia jointly submitted its response on ED 01/07 to the Accounting Professional & Ethical Standards Board (APESB), issued on 30 May 2007. CPA Australia supports the APESB's initiative to update APS 6 Statement of taxation standards.

Submission to Federal Treasury on 'Review of sanctions for breaches of corporate law'

A submission on the 'Review of sanctions for breaches of corporate law' was made to Federal Treasury by CPA Australia, issued on Friday 1 June 2007.

Submission to Federal Treasury on 'Review of sanctions for breaches of corporate law'

A submission on the 'Review of sanctions for breaches of corporate law' was made to Federal Treasury by CPA Australia, issued on Friday 1 June 2007.

Submission to IASB on Discussion paper - fair value measurements

Submission to the International Accounting Standards Board on Discussion paper - fair value measurements, issued on 4 May 2007.

Submission to IASB on Discussion paper - fair value measurements

Submission to the International Accounting Standards Board on Discussion paper - fair value measurements, issued on 4 May 2007.

Second submission on Corporate and Financial Services Regulation Review - Proposals Paper

CPA Australia, the Institute of Chartered Accountants in Australia and the National Institute of Accountants combined its resources for a joint submission to the Corporate and Financial Services Regulation Review, issued on 10 January 2007.

Second submission on Corporate and Financial Services Regulation Review - Proposals Paper

CPA Australia, the Institute of Chartered Accountants in Australia and the National Institute of Accountants combined its resources for a joint submission to the Corporate and Financial Services Regulation Review, issued on 10 January 2007.

Joint submission to the Corporate and Financial Services Regulation Review - Proposals Paper

CPA Australia, the Institute of Chartered Accountants in Australia and the National Institute of Accountants combined its resources for a joint submission to the Corporate and Financial Services Regulation Review, issued 22 Decmeber 2006.

Joint submission to the Corporate and Financial Services Regulation Review - Proposals Paper

CPA Australia, the Institute of Chartered Accountants in Australia and the National Institute of Accountants combined its resources for a joint submission to the Corporate and Financial Services Regulation Review, issued 22 Decmeber 2006.

Submission to the Corporate and Financial Services Regulation Review on financial services regulation

CPA Australia, the Institute of Chartered Accountants in Australia and the National Institute of Accountants combined its resources for a joint submission to the Corporate and Financial Services Regulation Review, issued 19 January 2007.

Submission to the Corporate and Financial Services Regulation Review on financial services regulation

CPA Australia, the Institute of Chartered Accountants in Australia and the National Institute of Accountants combined its resources for a joint submission to the Corporate and Financial Services Regulation Review, issued 19 January 2007.

Joint submission on the Corporate and Financial Services Regulation Review

CPA Australia, the Institute of Chartered Accountants in Australia and the National Institute of Accountants combined its resources for a joint submission to the Corporate and Financial Services Regulation Review, issued 19 May 2006.

Joint submission on the Corporate and Financial Services Regulation Review

CPA Australia, the Institute of Chartered Accountants in Australia and the National Institute of Accountants combined its resources for a joint submission to the Corporate and Financial Services Regulation Review, issued 19 May 2006.

Report on the definition of a sector neutral not-for-profit entity

CPA Australia has developed a new accounting definition of a not-for-profit entity to address perceived shortcomings in the existing one.

Report on the definition of a sector neutral not-for-profit entity

CPA Australia has developed a new accounting definition of a not-for-profit entity to address perceived shortcomings in the existing one.

Submission to the AASB on the definition of a sector neutral not-for-profit entity

A new accounting definition of a not-for-profit entity to address perceived shortcomings in the existing one was developed by CPA Australia, issued on 1 May.

Submission to the AASB on the definition of a sector neutral not-for-profit entity

A new accounting definition of a not-for-profit entity to address perceived shortcomings in the existing one was developed by CPA Australia, issued on 1 May.

Submission on the proposed amendments to IAS 24 'Related party disclosures: state-controlled entities and the definition of a related party'

Submission on the proposed amendments to IAS 24 'Related party disclosures: state-controlled entities and the definition of a related party' to the IASB and AASB, issued on 25 May 2007.

Submission on the proposed amendments to IAS 24 'Related party disclosures: state-controlled entities and the definition of a related party'

Submission on the proposed amendments to IAS 24 'Related party disclosures: state-controlled entities and the definition of a related party' to the IASB and AASB, issued on 25 May 2007.

Submission to the IESBA on proposed new sections 290 and 291

Submission to the IESBA on section 290 Independence: audit and review engagements and proposed new section 291 Independence: other assurance engagements.

Submission to the IESBA on proposed new sections 290 and 291

Submission to the IESBA on section 290 Independence: audit and review engagements and proposed new section 291 Independence: other assurance engagements.

Submission to the AUASB - 'Auditing small and medium sized entities'

Submission to the Auditing and Assurance Standards Board (AUASB) on their discussion paper, Auditing Small and Medium Sized Entities, issued on 21 May 2007.

Submission to the AUASB - 'Auditing small and medium sized entities'

Submission to the Auditing and Assurance Standards Board (AUASB) on their discussion paper, Auditing Small and Medium Sized Entities, issued on 21 May 2007.

Differential auditing discussion paper

A discussion paper on differential auditing, reflecting the views expressed by participants at the Audit Round Table on 13 March, was issued on 21 May 2007.

Differential auditing discussion paper

A discussion paper on differential auditing, reflecting the views expressed by participants at the Audit Round Table on 13 March, was issued on 21 May 2007.

Submission to the AUASB - EDs 1/07, 2/07 and 3/07

CPA Australia 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.

Submission to the AUASB - EDs 1/07, 2/07 and 3/07

CPA Australia 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.

Submission to the AASB on ED 154 Proposed amendments to AASB 102 – 'Inventories held for distribution by not-for-profit entities'

Submission to the Australian Accounting Standards Board (AASB) on proposed amendments to AASB 102, was issued on 15 May 2007.

Submission to the AASB on ED 154 Proposed amendments to AASB 102 – 'Inventories held for distribution by not-for-profit entities'

Submission to the Australian Accounting Standards Board (AASB) on proposed amendments to AASB 102, was issued on 15 May 2007.

Submission to the IASB on IFRS 1 - 'First-time adoption of international financial reporting standards'

Submission to the International Accounting Standards Board and the Australian Accounting Standards Board on proposed amendments to IFRS 1, issued on 27 April 2007.

Submission to the IASB on IFRS 1 - 'First-time adoption of international financial reporting standards'

Submission to the International Accounting Standards Board and the Australian Accounting Standards Board on proposed amendments to IFRS 1, issued on 27 April 2007.

Submission to the AASB on Australian additions to, and deletions from, IFRSs

Submission to the Australian Accounting Standards Board (AASB) on draft exposure draft (ED) 151, Australian Additions to, and Deletions from, IFRSs.

Submission to the AASB on Australian additions to, and deletions from, IFRSs

Submission to the Australian Accounting Standards Board (AASB) on draft exposure draft (ED) 151, Australian Additions to, and Deletions from, IFRSs.

Submission to the IAASB on three proposed 'clarity' international standards on auditing

Submission to the International Auditing and Assurance Standards Board on three of its new clarity exposure drafts on materiality, misstatements and communications with those charged with governance.

Submission to the IAASB on three proposed 'clarity' international standards on auditing

Submission to the International Auditing and Assurance Standards Board on three of its new clarity exposure drafts on materiality, misstatements and communications with those charged with governance.

Submission to the Federal Government Senate Economics Committee

Submission to the Federal Government Senate Economics Committee reform proposal of the proposed Tax Law Amendment (Simplified Superannuation) Bill 2006, issued on 15 January 2007.

Submission to the Federal Government Senate Economics Committee

Submission to the Federal Government Senate Economics Committee reform proposal of the proposed Tax Law Amendment (Simplified Superannuation) Bill 2006, issued on 15 January 2007.

Submission to the ASX Corporate Governance Council's 'Principles of good corporate governance and good practice recommendations'

Submission to the ASX Corporate Governance Council (ASX CGC) exposure draft of changes Principles of Good Corporate Governance and Good Practice Recommendations and the Explanatory and Consultation Papers, all issued 2 November 2006.

Submission to the ASX Corporate Governance Council's 'Principles of good corporate governance and good practice recommendations'

Submission to the ASX Corporate Governance Council (ASX CGC) exposure draft of changes Principles of Good Corporate Governance and Good Practice Recommendations and the Explanatory and Consultation Papers, all issued 2 November 2006.

Submission to Treasury on the use of sector-neutral framework for the making of Australian Accounting Standards

Submission to Treasury on A review of the policy of sector-neutral accounting standard-setting in Australia - referred to as the 'Simpkins Report'.

Submission to Treasury on the use of sector-neutral framework for the making of Australian Accounting Standards

Submission to Treasury on A review of the policy of sector-neutral accounting standard-setting in Australia - referred to as the 'Simpkins Report'.

Submission to the AASB on the AASB's Framework for Financial Reporting Discussion Paper

Submission to the AASB on the AASB's specific questions that accompanied the Framework for Financial Reporting Discussion Paper.

Submission to the AASB on the AASB's Framework for Financial Reporting Discussion Paper

Submission to the AASB on the AASB's specific questions that accompanied the Framework for Financial Reporting Discussion Paper.

Submission to the IASB on IFRIC Draft Interpretation D19 - IAS 19

Submission to the International Accounting Standards Board on International Financial Reporting Interpretations Committee Draft Interpretation D19 - IAS 19.

Submission to the IASB on IFRIC Draft Interpretation D19 - IAS 19

Submission to the International Accounting Standards Board on International Financial Reporting Interpretations Committee Draft Interpretation D19 - IAS 19.

Submission to the IASB on an improved Conceptual Framework for Financial Reporting

Submission to the International Accounting Standards Board on an improved Conceptual Framework for Financial Reporting.

Submission to the IASB on an improved Conceptual Framework for Financial Reporting

Submission to the International Accounting Standards Board on an improved Conceptual Framework for Financial Reporting.

Submission to the IASB on IFRIC Draft Interpretation D20

Submission to the International Accounting Standards Board on IFRIC Draft Interpretation D20 - Customer Loyalty Programs.

Submission to the IASB on IFRIC Draft Interpretation D20

Submission to the International Accounting Standards Board on IFRIC Draft Interpretation D20 - Customer Loyalty Programs.

Submission to Treasury on corporate and financial services regulation review

Submission to Treasury on corporate and financial services regulation review - proposal paper chapter 1: financial services regulation.

Submission to Treasury on corporate and financial services regulation review

Submission to Treasury on corporate and financial services regulation review - proposal paper chapter 1: financial services regulation.

Submission to IGT on review of GST audits

CPA Australia's submission to the Inspector-General of Taxation on IGT Review of GST Audits.

Submission to IGT on review of GST audits

CPA Australia's submission to the Inspector-General of Taxation on IGT Review of GST Audits.

Submission on the regulation for compensation for loss in the financial services sector

CPA Australia's submission on the regulation for compensation for loss in the financial services sector.

Submission on the regulation for compensation for loss in the financial services sector

CPA Australia's submission on the regulation for compensation for loss in the financial services sector.

Submission on the consultation document regarding a goods and services tax for Hong Kong

CPA Australia's submission on the consultation document 'Broadening the Tax Base Ensuring our Future Prosperity'..

Submission on the consultation document regarding a goods and services tax for Hong Kong

CPA Australia's submission on the consultation document 'Broadening the Tax Base Ensuring our Future Prosperity'..

Submission to Treasury for the 2007-08 Budget

The 2007-08 pre-budget submission from CPA Australia outs forward several recommendations in the public interest.

Submission to Treasury for the 2007-08 Budget

The 2007-08 pre-budget submission from CPA Australia outs forward several recommendations in the public interest.

Summary of the Treasury review of Taxation Secrecy and Disclosure Provisions discussion paper

CPA Australia's summary of Treasury's review on the Taxation Secrecy and Disclosure discussion paper.

Summary of the Treasury review of Taxation Secrecy and Disclosure Provisions discussion paper

CPA Australia's summary of Treasury's review on the Taxation Secrecy and Disclosure discussion paper.

Submission to WA Department of Treasury and Finance on the WA Tax Review's Interim Report

Submission by CPA Australia to the West Australian Department of Treasury and Finance in response to the WA Tax Review's Interim Report.

Submission to WA Department of Treasury and Finance on the WA Tax Review's Interim Report

Submission by CPA Australia to the West Australian Department of Treasury and Finance in response to the WA Tax Review's Interim Report.

Submission on the proposed amendments to IAS 23 Borrowing Costs

CPA Australia's comments with regards to the Exposure Draft of Proposed Amendments to IAS 23 Borrowing Costs.

Submission on the proposed amendments to IAS 23 Borrowing Costs

CPA Australia's comments with regards to the Exposure Draft of Proposed Amendments to IAS 23 Borrowing Costs.

Submission to the IASB on Exposure Draft IASs 32 and 1

CPA Australia's submission to the international accounting standards board on exposure draft IAS 32 and 1.

Submission to the IASB on Exposure Draft IASs 32 and 1

CPA Australia's submission to the international accounting standards board on exposure draft IAS 32 and 1.

Submission on the due process of the IFRIC draft handbook

CPA Australia's comments on the due process of the international financial reporting interpretations committee (IFRIC) draft handbook.

Submission on the due process of the IFRIC draft handbook

CPA Australia's comments on the due process of the international financial reporting interpretations committee (IFRIC) draft handbook.

Submission to the AASB on AASB 6-7 September 2006 Draft Agenda Papers

CPA Australia's comments with regards to the AASB's 6-7 September 2006 Draft Agenda Papers.

Submission to the AASB on AASB 6-7 September 2006 Draft Agenda Papers

CPA Australia's comments with regards to the AASB's 6-7 September 2006 Draft Agenda Papers.

Submission to the IAASB on proposed international standard on auditing (IAS) 600

CPA Australia's comments on proposed international standard on auditing (IAS) 600.

Submission to the IAASB on proposed international standard on auditing (IAS) 600

CPA Australia's comments on proposed international standard on auditing (IAS) 600.

Submission to Government on Franchising Code of Conduct

CPA Australia's submission to the Australian Government’s review on the disclosures section of the Franchising Code of Conduct (FCC).

Submission to Government on Franchising Code of Conduct

CPA Australia's submission to the Australian Government’s review on the disclosures section of the Franchising Code of Conduct (FCC).

Supplementary submission to the JCPAA on the review of taxation administration issues in Australia

CPA Australia's supplementary submission to the JCPAA on the review of taxation administration issues.

Supplementary submission to the JCPAA on the review of taxation administration issues in Australia

CPA Australia's supplementary submission to the JCPAA on the review of taxation administration issues.

Supplementary submission to Treasury on a plan to simplify and streamline superannuation

Supplementary submission to Treasury on a plan to simplify and streamline superannuation

Supplementary submission to Treasury on a plan to simplify and streamline superannuation

Supplementary submission to Treasury on a plan to simplify and streamline superannuation

Submission to Treasury on a plan to simplify and streamline superannuation

Submission to Treasury on a plan to simplify and streamline superannuation.

Submission to Treasury on a plan to simplify and streamline superannuation

Submission to Treasury on a plan to simplify and streamline superannuation.

Submission to Government on revised AML exposure draft

Submission to the Attorney-General's Department on the revised exposure draft of the Anti-Money Laundering and Counter-Terrorism Financing Bill 2005.

Submission to Government on revised AML exposure draft

Submission to the Attorney-General's Department on the revised exposure draft of the Anti-Money Laundering and Counter-Terrorism Financing Bill 2005.

Submission to the Joint Committee of Public Accounts and Audit (JCPAA) on review of tax administration issues

CPA Australia's submission to the Joint Committee of Public Accounts and Audit (JCPAA) on its review of tax administration issues in Australia.

Submission to the Joint Committee of Public Accounts and Audit (JCPAA) on review of tax administration issues

CPA Australia's submission to the Joint Committee of Public Accounts and Audit (JCPAA) on its review of tax administration issues in Australia.

Submission to the Department of Fair Trading on Regulatory Tiering

The Queensland Public Practice Committee of CPA Austrlia's submission to the Department of Fair Trading on Regulatory Tiering in relation to Associations Incorporation Act 1981 (Qld) (as amended).

Submission to the Department of Fair Trading on Regulatory Tiering

The Queensland Public Practice Committee of CPA Austrlia's submission to the Department of Fair Trading on Regulatory Tiering in relation to Associations Incorporation Act 1981 (Qld) (as amended).

Submission to the IPSASB Exposure Draft ED 29

CPA Australia's submission to the International Public Sectot Accounting Standards Board regarding Exposure Draft ED 29

Submission to the IPSASB Exposure Draft ED 29

CPA Australia's submission to the International Public Sectot Accounting Standards Board regarding Exposure Draft ED 29

Submission to the IPSASB Consultation Paper Accounting for Heritage Assets Under the