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Consultations and submissions

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2019 submissions

AUDIT AND ASSURANCE DATE
Parliamentary Joint Committee inquiry on regulation of auditing in Australia (PDF) 28 October 2019
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) 16 October 2019
IAASB: Discussion Paper Audits of Less Complex Entities (PDF) 12 September 2019
Exposure draft ED 01/19 ASRE 2410 Review of a Financial Report Performed by the Auditor of the Entity (PDF) 29 August 2019
IAASB quality management (PDF) 27 June 2019
IAASB ISA 220 (Revised) Quality Management for an Audit of Financial Statements  (PDF) 27 June 2019
IAASB quality management standards: ISQM 1 (PDF) 27 June 2019
IAASB quality management standards: ISQM 2  (PDF) 27 June 2019
IAASB: Consultation Paper Extended External Reporting Assurance (PDF) 21 June 2019
Brydon Review: Submission on quality and effectiveness of audit (PDF) 13 June 2019
Proposed IAASB strategy for 2020-23 and work plan 2020-21 (PDF) 4 June 2019
QBCC Minimum Financial Requirements Report amendments (PDF) 12 April 2019
IAASB proposed standard ISRS 4400 (Revised) Agreed-upon Procedures Engagements (PDF) 22 March 2019

ECONOMICS DATE
Pre-policy address submission to the Hong Kong government 2019 (PDF) 2 October 2019
Pre-Budget submission to the Australian Government – 2019-20 (PDF) 20 February 2019

EDUCATION DATE
ASIC review of school banking programs: CP 323 (PDF) 31 October 2019

ENVIRONMENTAL, SOCIAL AND GOVERNANCE DATE
Climate Change Authority – updating the authority's previous advice on meeting the Paris Agreement (PDF) 23 August 2019
Review of the ESG Reporting Guide and Related Listing Rules of the Hong Kong Exchange (PDF) 26 July 2019

ETHICS DATE
Exposure Draft ED 04/19 Revision of APES 230 Financial Planning Services (PDF) 11 November 2019
Exposure Draft July 2019 Proposed Revisions to the Code to Promote the Role and Mindset Expected of Professional Accountants (PDF) 6 November 2019
Exposure draft 03/19 Revision of APESB Pronouncements (PDF) 15 October 2019
Proposed standard: APES 330 Insolvency Services (PDF) 25 March 2019

FINANCIAL PLANNING DATE
Mortgage broker best interests duty and remuneration reforms (PDF) 4 October 2019
FASEA – Relevant Providers Exam Draft Legislative Instrument (PDF) 4 January 2019

FINANCIAL REPORTING DATE
IPSASB's consultation paper: Measurement – joint submission with CA ANZ (PDF) 14 October 2019
Exposure draft ED/2019/4 Amendments to IFRS 17 (PDF) 25 September 2019
Exposure draft ED/2019/2 Annual Improvements to IFRS Standards 2018-2020 (PDF) 20 August 2019
Joint submission (with CA ANZ) on AASB’s proposed not-for-profit definition (PDF) 13 August 2019 
IFRS Foundation exposure draft Proposed Amendments to the IFRS Foundation Due Process Handbook (PDF) 29 July 2019
Interest rate benchmark reform: Exposure draft ED/2019/1 Proposed Amendments to IFRS 9 and IAS 39 (PDF) 17 June 2019
IPSASB exposure draft ED 67 Collective and Individual Services and Emergency Relief (PDF) 7 June 2019
Discussion Paper Business Reporting of Intangibles: Realistic Proposals (PDF) 29 April 2019
Exposure draft ED/2018/2 Onerous Contracts – Cost of Fulfilling a Contract (PDF) 21 March 2019
Discussion Paper Managing Prudential Risk in Residential Aged Care (PDF) 15 March 2019
ASIC – Cost recovery and search fees (PDF) 7 February 2019
IASB Discussion Paper Financial Instruments with Characteristics of Equity (PDF) 6 January 2019

NOT-FOR-PROFIT DATE
Modernising the Charities Act 2005 (PDF) 28 May 2019

TAXATION DATE
Tax integrity – improving the taxation of testamentary trusts (PDF) 30 October 2019
Tax Practitioner Board Review – joint submission by CPA Australia and CA ANZ (PDF) 6 September 2019
Disclosure of business tax debts – legislative instrument (PDF) 21 August 2019
Private ancillary fund guidelines (PDF) 21 August 2019
Senate Economics Legislation Committee – Treasury Laws Amendment (2019 Tax Integrity and Other Measures No. 1) Bill 2019 (PDF) 15 August 2019
E-invoicing initiative (PDF) 12 August 2019
Currency (Restrictions on the Use of Cash) Bill 2019 (PDF) 12 August 2019
Draft GST ruling – determining the creditable purpose of acquisitions in relation to
transaction accounts (PDF) 		9 August 2019
Expansion of Reportable Tax Position Schedule to large private groups (PDF) 5 August 2019
Singapore’s Ministry of Finance: Draft goods and services (GST) (Amendment) Bill 2019 (PDF) 26 July 2019
Exposure draft Genuine redundancy and early retirement payments (PDF) 25 July 2019
Tax Practitioners Board Draft PN40/2019 Letters of Engagement (PDF) 7 June 2019
Remote Area Tax Concessions and Payments Issues Paper (PDF) 6 May 2019
Review of the Tax Practitioners Board (PDF) 23 April 2019
Review of the Compensation for Detriment Caused by Defective Administration (CDDA) scheme (PDF) 15 April 2019
Treasury: Initial Coin Offerings Issues Paper (PDF) 14 March 2019
Exposure draft of GRI topic-specific standard: Tax and Payments to Government (PDF) 13 March 2019

Past submissions

Submissions made by CPA Australia from 2012 – 2018.