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2019 submissions

AUDIT AND ASSURANCE DATE
Parliamentary Joint Committee inquiry on regulation of auditing in Australia (PDF)
Exposure Draft ED NZAuASB 2019-1 Amendments to New Zealand Standard on Review Engagements 2410 Review of Financial Statements Performed by the Independent Auditor of the Entity (PDF)
IAASB: Discussion Paper Audits of Less Complex Entities (PDF)
Exposure draft ED 01/19 ASRE 2410 Review of a Financial Report Performed by the Auditor of the Entity (PDF)
IAASB quality management (PDF)
IAASB ISA 220 (Revised) Quality Management for an Audit of Financial Statements  (PDF)
IAASB quality management standards: ISQM 1 (PDF)
IAASB quality management standards: ISQM 2  (PDF)
IAASB: Consultation Paper Extended External Reporting Assurance (PDF)
Brydon Review: Submission on quality and effectiveness of audit (PDF)
Proposed IAASB strategy for 2020-23 and work plan 2020-21 (PDF)
QBCC Minimum Financial Requirements Report amendments (PDF)
IAASB proposed standard ISRS 4400 (Revised) Agreed-upon Procedures Engagements (PDF)

ECONOMICS DATE
Pre-policy address submission to the Hong Kong government 2019 (PDF)
Pre-Budget submission to the Australian Government – 2019-20 (PDF)

EDUCATION DATE
ASIC review of school banking programs: CP 323 (PDF)

ENVIRONMENTAL, SOCIAL AND GOVERNANCE DATE
Climate Change Authority – updating the authority's previous advice on meeting the Paris Agreement (PDF)
Review of the ESG Reporting Guide and Related Listing Rules of the Hong Kong Exchange (PDF)

ETHICS DATE
Exposure Draft ED 04/19 Revision of APES 230 Financial Planning Services (PDF)
Exposure Draft July 2019 Proposed Revisions to the Code to Promote the Role and Mindset Expected of Professional Accountants (PDF)
Exposure draft 03/19 Revision of APESB Pronouncements (PDF)
Proposed standard: APES 330 Insolvency Services (PDF)

FINANCIAL PLANNING DATE
Mortgage broker best interests duty and remuneration reforms (PDF)
FASEA – Relevant Providers Exam Draft Legislative Instrument (PDF)

FINANCIAL REPORTING DATE
IPSASB's consultation paper: Measurement – joint submission with CA ANZ (PDF)
Exposure draft ED/2019/4 Amendments to IFRS 17 (PDF)
Exposure draft ED/2019/2 Annual Improvements to IFRS Standards 2018-2020 (PDF)
Joint submission (with CA ANZ) on AASB’s proposed not-for-profit definition (PDF)
IFRS Foundation exposure draft Proposed Amendments to the IFRS Foundation Due Process Handbook (PDF)
Interest rate benchmark reform: Exposure draft ED/2019/1 Proposed Amendments to IFRS 9 and IAS 39 (PDF)
IPSASB exposure draft ED 67 Collective and Individual Services and Emergency Relief (PDF)
Discussion Paper Business Reporting of Intangibles: Realistic Proposals (PDF)
Exposure draft ED/2018/2 Onerous Contracts – Cost of Fulfilling a Contract (PDF)
Discussion Paper Managing Prudential Risk in Residential Aged Care (PDF)
ASIC – Cost recovery and search fees (PDF)
IASB Discussion Paper Financial Instruments with Characteristics of Equity (PDF)

NOT-FOR-PROFIT DATE
Modernising the Charities Act 2005 (PDF)

TAXATION DATE
Tax integrity – improving the taxation of testamentary trusts (PDF)
Tax Practitioner Board Review – joint submission by CPA Australia and CA ANZ (PDF)
Disclosure of business tax debts – legislative instrument (PDF)
Private ancillary fund guidelines (PDF)
Senate Economics Legislation Committee – Treasury Laws Amendment (2019 Tax Integrity and Other Measures No. 1) Bill 2019 (PDF)
E-invoicing initiative (PDF)
Currency (Restrictions on the Use of Cash) Bill 2019 (PDF)
Draft GST ruling – determining the creditable purpose of acquisitions in relation to
transaction accounts
 (PDF)
Expansion of Reportable Tax Position Schedule to large private groups (PDF)
Singapore’s Ministry of Finance: Draft goods and services (GST) (Amendment) Bill 2019 (PDF)
Exposure draft Genuine redundancy and early retirement payments (PDF)
Tax Practitioners Board Draft PN40/2019 Letters of Engagement (PDF)
Remote Area Tax Concessions and Payments Issues Paper (PDF)
Review of the Tax Practitioners Board (PDF)
Review of the Compensation for Detriment Caused by Defective Administration (CDDA) scheme (PDF)
Treasury: Initial Coin Offerings Issues Paper (PDF)
Exposure draft of GRI topic-specific standard: Tax and Payments to Government (PDF)

Past submissions

Submissions made by CPA Australia from 2012 – 2018.