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Consultations and submissions

Current consultations

We are seeking comments from members to be considered as part of our submissions in response to the following major consultations.

The due date listed for members' comments is usually one week prior to the actual submission due date to allow time for consideration. Sometimes initial comments are requested earlier.

For your comments to be considered, email submissions@cpaaustralia.com.au

2018 submissions


AUDIT AND ASSURANCE DATE
IAASB ED 315: Identifying and assessing the risks of material misstatement (PDF) 2 November 2018
Three-yearly audit cycle for SMSFs (PDF)
 31 August 2018
IOSCO: Good practices for audit committees in supporting audit quality (PDF)
 25 July 2018
Proposed minor amendment to Prudential Standard SPS 310 Audit and Related Matters (PDF) 1 March 2018
Monitoring Group proposals on international auditing-related standard-setting (PDF)
 9 February 2018
Power to revoke legal practitioner trust account external examiners’ designation (PDF)
 9 February 2018

CORPORATE LAW DATE
Treasury Laws Amendment (Combating Illegal Phoenixing) Bill 2018 (PDF) 27 September 2018
ASX Corporate Governance Council: Consultation on the proposed fourth edition of the ASX Corporate Governance Principles and Recommendations (PDF)
 6 August 2018
Bankruptcy Amendment (Enterprise Incentives) Bill 2017 (PDF)
 31 January 2018

ECONOMICS DATE
Modernising business registers program (PDF) 17 August 2018
Pre-budget submission to the Australian Government – 2018-19 (PDF)
 31 January 2018

ETHICS DATE
ED 01-18 Proposed Standard APES 220 Taxation Services (PDF)  18 May 2018 
IESBA questionnaire on fees charged by audit firms (PDF) 1 March 2018
ED 05-17 Proposed Standard APES 310 Client Monies (PDF)
 15 February 2018
ED 04-17 Proposed Standard APES 225 Valuation Services (PDF)
 2 February 2018

FINANCIAL PLANNING DATE
FASEA consultation paper 7: Foreign qualifications (PDF) 31 August 2018
FASEA consultation paper 6: Continuing professional development (PDF) 31 August 2018
FASEA consultation paper 5: Professional work and training requirement (Professional Year) (PDF) 17 August 2018
FASEA consultation paper 4: Provisional relevant provider term (PDF) 17 August 2018
FASEA consultation paper 3: Financial adviser examination (PDF) 30 July 2018
FASEA: Proposed guidance on education pathways for all advisers (PDF) 29 June 2018
ASIC consultation paper 300 Approval and oversight of compliance schemes for financial advisers (PDF) 28 June 2018
Consultation on Proposed Australian Financial Complaints Authority (AFCA) Rules (PDF)
 27 June 2018
FASEA – Code of Ethics for Financial Advisers Exposure Draft of Proposed Standard (PDF) 1 June 2018
ASIC consultation paper 298 Oversight of the Australian Financial Complaints Authority (AFCA): Update to RG 139 (PDF)
 6 April 2018

NOT-FOR-PROFIT DATE
Treasury: Deductible Gift Recipient Reforms (PDF)
 17 September 2018
Senate Select Committee: Inquiry into charity fundraising in the 21st century (PDF)
 6 August 2018
AICD: Review of the ‘Good governance principles and guidance for NFP organisations’ (PDF)
 13 July 2018
Review of the Australian Charities and Not-for-profits Commission legislation (PDF)
 28 February 2018

PUBLIC PRACTICE DATE
MYOB’s proposed acquisition of Reckon’s Practice Management Group (PDF)
 1 February 2018

REPORTING DATE
AASB ITC 39: Solving the reporting entity and SPFS problems (PDF)
 9 November 2018
Extending the definition of a Significant Global Entity (PDF)
 16 August 2018
AASB Phase 1 proposals to remove SPFS (PDF)
 14 August 2018
IPSASB ED 64 – Leases (PDF)
 26 June 2018
IAASB ED 2018/1 Accounting Policy Changes (PDF)
 26 June 2018
IPSASB strategy and work plan 2019-23 (PDF) 7 June 2018 
IESBA ED 63: Social Benefits (PDF) 27 March 2018
Review of the Australian Charities and Not-for-profits Commission legislation (PDF)
 28 February 2018
AASB's standard-setting frameworks for for-profit entities and not-for-profit entities (PDF)
 15 January 2018

SUPERANNUATION DATE
Early release of super benefits under compassionate and financial hardship grounds and for victims of crime compensation (PDF)
 13 February 2018

TAXATION DATE
Designing a modern Australian Business Number system (PDF)
 31 August 2018
Board of Taxation: Review of small business tax concessions (PDF)
 18 July 2018
Inspector-General of Taxation: Review into the ATO’s use of garnishee notices (PDF)
 4 July 2018
Treasury: Increasing the integrity of the Commonwealth Procurement process (PDF)
 18 June 2018
Future of Tax background paper (PDF) 30 April 2018
Treasury Laws Amendment (Reducing Pressure on Housing Affordability Measures (No.2)) Bill 2018 (PDF)
 5 March 2018

Past submissions

Submissions made by CPA Australia from 2012 – 2017.