Go to secondary navigation

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 [email protected]

  2020-2021 submissions

AUDIT AND ASSURANCE DATE
Submission on the AUASB's due process framework (PDF)  19 February 2021 
IAASB discussion paper: Fraud and going concern in an audit of the financial statements date (PDF)
 1 February 2021
IAASB Auditor Reporting and Other Information Post-implementation Review Survey (PDF)
 7 December 2020 
Clean Energy Regulator: Proposed changes to streamline the Emissions Reduction Fund audit framework (PDF)
 2 October 2020 
IAASB proposed ISA 600 (Revised): Special Considerations - Audits of Group Financial Statements(PDF) 2 October 2020
Submission to NZ FMA on  The Auditor Regulation Act Notice 2020 (PDF)
 21 September 2020
NZ AuASB: Proposed new standard on agreed-upon procedures engagements (PDF)
 15 September 2020
IAASB Proposed Guidance Extended external reporting (EER) assurance (PDF) 23 July 2020
Technological resources – using technology to enhance audit quality - United Kingdom (PDF)
 3 July 2020
Joint submission (with CA ANZ) to AUASB: ASRS 4400 Agreed-upon procedures engagements (PDF) 11 May 2020
Audit inquiry hearing: Responses to the Parliamentary Joint Committee's questions on notice (PDF) 14 February 2020
Enhancements to Regulatory Regime for Property Valuation and Auditors (PDF) 1 February 2020

BUSINESS DATE
Consumer Credit Reforms submission (PDF) 20 November 2020 
Joint submission with CA ANZ on the Parliamentary inquiry into the Payment Times Reporting Bill (PDF)
 22 June 2020
Digitalisation of small businesses in Hong Kong (PDF) 3 June 2020
Joint submission with CA ANZ on the payment times reporting framework (PDF) 6 March 2020

CROSS POLICY DATE
Federal Budget Submission 2021-22 (PDF)  8 February 2021 
Future of corporate reporting - UK FRC DP (PDF)  5 February 2021 
CA ANZ CPA Joint Submission on FinTech (PDF)  11 December 2020 
Bushfire Unmet Recovery Needs CPA Submission (PDF) 18 November 2020 
Submission - Treasury consultation virtual meetings and electronic comms (PDF) 30 October 2020
Submission - Australia-UK Free Trade Agreement (PDF) 1 October 2020
Bushfire Recovery Lesson Submission (PDF)
 30 September 2020 
Submission - Charitable fundraising in Australia (PDF) 15 September 2020 
Submission - FIRB reforms August 2020 (PDF) 31 August 2020
Submission - Senate Select Committee COVID-19 Recovery (PDF)
 11 August 2020
Submission - immediate support from the Victorian Government to businesses (PDF) 3 August 2020
Submission - immediate support from the Federal Government to businesses (PDF) 3 August 2020 
Queensland Rural and Industry Development Authority on Queensland COVID-19 jobs support loans (PDF)
 7 April 2020
National COVID-19 Co-ordination Commission regarding other matters that need to be addressed in response to the COVID-19 crisis (PDF)
 7 April 2020
Coronavirus Business Liaison Unit on financial reporting, audit and advisory services, external administration and bankruptcy (PDF)
 6 April 2020
Treasury on the first economic recovery package (PDF) 3 April 2020
Assistant Treasurer and Minister for Housing: Endorsement of submission (PDF) 3 April 2020

DIGITAL TRANSFORMATION DATE
Consumer data rights and trusted advisers submission (PDF)
 29 October 2020 
NSW Cyber Security Strategy (PDF) 
 29 July 2020
Consumer Data Rights (CDR) rules consultation (PDF) 24 July 2020
Inquiry into Future Directions for the Consumer Data Right (PDF) 21 May 2020 
Select Committee's inquiry on financial technology and regulatory technology (PDF) 19 February 2020

ECONOMICS DATE
Pre-budget submission to the Hong Kong government 2021-22 (PDF)   8 February 2021
Pre-policy address submission to the Hong Kong government 2020 (PDF)  12 October 2020 
Submission - Additional Support to Victorian Small Business (PDF) 7 September 2020
CPA Australia Federal Budget submission (PDF)
 24 August 2020 
Pre-budget submission to the Malaysian government (2021 National Budget) (PDF)
 15 June 2020
Review of Financial Markets Authority funding and levy (PDF) 28 February 2020
Pre-budget submission to the Hong Kong government 2020-21 (PDF) 6 February 2020
Pre-budget submission to the Australian government 2020-21 (PDF) 6 February 2020

ENVIRONMENTAL, SOCIAL AND GOVERNANCE DATE
IFRS Consultation joint submission (PDF)
 16 December 2020 
Joint Submission Corporate Insolvency (PDF)  5 November 2020 
CPA Submission - Corporate Amendment (Corporate Insolvency Reforms) Bill 2020  (PDF) 12 October 2020 
Submission on International Framework consultation draft  (PDF)
 19 August 2020
Public Consultation by the Accounting and Corporate Regulatory Authority on the proposed amendments to the Companies Act  (Singapore) (PDF)
 17 August 2020
Proposed guidelines for management of environmental risks (PDF) 7 August 2020
Bank Negara Malaysia - Climate Change and Principle-based Taxonomy Discussion Paper (PDF)
 30 June 2020
Technology investment roadmap discussion paper (PDF)
 24 June 2020
Litigation funding and the regulation of the class action industry (PDF)
 11 June 2020
Royal Commission into National Natural Disaster Arrangements (PDF) 28 April 2020
International IR framework revision – focused engagement – topic paper 1 Responsibility for an integrated report (PDF) 27 March 2020
The Australian Law Reform Commission: Corporate criminal responsibility (PDF) 6 February 2020
Climate-related financial disclosures – understanding your business risks and opportunities related to climate change (PDF) 15 January 2020

ETHICS AND PROFESSIONAL STANDARDS DATE
Whistleblowing & Confidentiality – APESB Technical Staff publication (PDF) 5 February 2021 
Proposed Amendments to APES 110 role and mindset submission (PDF) 
 29 January 2021 
Technology and complexity in the professional environment submission (PDF)  2 December 2020 
Impact of technology on Auditor Independence submission (PDF)
 25 November 2020 
Proposed Amendments to APES 305 Terms of Engagement (APES 305) (PDF)  15 October 2020 
Proposed Amendments to Part 4B of APES 110 Code of Ethics for Professional Accountants (PDF) 31 July 2020
Proposed revisions to the Fee related provisions of the Code (PDF) 4 June 2020 
Proposed revisions to the Non-Assurance Services Provisions of the Code (PDF) 4 June 2020
IESBA: Proposed revision to the code addressing the objectivity of engagement quality
reviewers (PDF)		 20 April 2020

FINANCIAL PLANNING DATE
Growth/Defensive asset categorisation (PDF) 21 May 2020 
Review of APES 230 Financial Planning Services (PDF) 27 March 2020
Royal Commission into Aged Care Quality and Safety interim report (PDF) 19 February 2020
Retirement income review (PDF) 12 February 2020
Establishing a compensation scheme of last resort (PDF) 7 February 2020
Making insurance claims handling a financial service (PDF) 10 January 2020

FINANCIAL REPORTING DATE
IFRIC draft agenda decision on debt classification as current/non-current (PDF)  11 February 2021
Joint submission (with CA ANZ) IASB Discussion Paper on Business Combinations (PDF) 18 December 2020 
Joint submission (with CA ANZ) AASB IASB Discussion Paper on Business Combinations (PDF) 18 December 2020
Joint submission (with CA ANZ) AASB proposals relating to NFPs and early adopt of Tier 2 Simplified Disclosures (PDF)  18 December 2020 
CA ANZ CPA Joint Submission Aged Care Royal Commission  (PDF) 12 November 2020 
CPAA Joint Submission IPSAS ED 70 Revenue with Performance Obligations (PDF) 1 November 2020 
CA ANZ CPA Australia Joint Submission IPSAS ED 71 Revenue without Performance Obligations (PDF) 1 November 2020 
CA ANZ CPA Australia Joint Submission IPSASB ED 72 Transfer Expenses (PDF) 1 November 2020 
CPAA Joint Submission IPSAS ED 70 Revenue with Performance Obligations (PDF) 1 November 2020 
CPA Australia CAANZ joint submission IFRS for SMEs RFI (PDF) 27 October 2020 
Submission – AASB ED 298 general presentation and disclosures (PDF)
 22 September 2020
Submission – IASB ED-2019-7 general presentation and disclosures (PDF)
 22 September 2020
Joint submission ANZ CPA  (PDF)
 11 September 2020
Submission - NSW fundraising regulation 2020 consultation (PDF) 02 September 2020
Submission - NZ FMA 16 class action notices (PDF)
 14 August 2020
Submission - ACNC voluntary grant income disclosures consultation august 2020 (PDF) 14 August 2020
NZASB going concern additional disclosures EDs (PDF)   3 August 2020
Submission on AASB Exposure Draft ED 303 (PDF) 23 July 2020
COVID-19: Deferral of Effective Dates  (PDF) 16 July 2020
IASB Interest Rate Benchmark Reform Phase 2 (PDF) 25 May 2020
Joint submission (with CA ANZ) to IASB supporting rent concession relief under IFRS 16 (PDF) 8 May 2020
Accountancy Europe: Interconnected standard setting for corporate reporting (PDF) 28 April 2020
Joint submission (with CA ANZ) to the ASBFEO addressing questions on financial reporting and supply chain financing (PDF) 28 February 2020
Survey on IPSASB oversight arrangements (PDF) 19 February 2020

SUPERANNUATION DATE
'Your Future, Your Super package' submission (PDF) 18 December 2020 
Security in old age for older single women without children (PDF)  27 November 2020 
Supporting older single women without children - Briefing-note (PDF)  27 November 2020 
Treasury Miscellaneous Amendments submission (PDF)  17 November 2020 
Joint submission to Senate Economics: Treasury Laws Amendment (Self Managed Super Funds) Bill (PDF) 18 September 2020 
National COVID-19 Commission: joint bodies submission to extend superannuation guarantee amnesty (PDF)  7 August 2020
Joint Bodies Submission - Superannuation Guarantee Amnesty (PDF)  17 June 2020
ASIC consultation paper 329: Implementing the Royal Commission recommendations (PDF) 17 April 2020
Improving flexibility of superannuation for older Australians (PDF) 3 April 2020
Advice fees in superannuation (PDF) 28 February 2020

TAXATION DATE
Review of CGT rollovers submission (PDF)  12 February 2021 
Treasury: Full expensing of depreciating assets and small business entity pooling – joint submission (PDF)
 1 February 2021 
TPB - TPB Review Report recommendations - CPA Australia and CA ANZ joint response (PDF)  22 January 2021 
Treasury: Education and training expense deductions for individuals (PDF)  20 January 2021
ATO: National Tax Clinic open competitive grant program consultation paper (PDF)  18 January 2021
ATO: Delaying the proposed start date of Single Touch Payroll Phase 2 – joint submission (PDF)  14 December 2020
ATO: PS LA 2020/D2 The ATO's administrative approach to the extension of the Commissioner's discretion to retain tax refunds (PDF)  10 December 2020
Treasury: JobMaker Hiring Credit Exposure Draft Rules – joint submission (PDF)  27 November 2020
Inspector General of Taxation: Investigation into the effectiveness of ATO communications of taxpayers' rights to complain, review and appeal (PDF)  30 September 2020
National COVID Commission: State payroll tax exemption (PDF)  7 August 2020
Treasury and ATO: Extension of the JobKeeper Payment (PDF)  7 August 2020
Victorian Premier: Stage 4 Restrictions for tax practitioners and impacts on the tax and superannuation systems (PDF)  5 August 2020
ATO: Professional Practice Structures draft guidance (PDF)  17 July 2020
Board approved courses draft LIs (PDF)
 28 July 2020
Victorian Premier: Authorisation for tax practitioners to continue operating in the event of a Stage 4 lockdown in Victoria (PDF)
 17 July 2020
TPB: Tax Agent Services (Specified BAS Services No. 2) Instrument 2020 (PDF)
 14 July 2020
Review of the JobKeeper Program – from the joint tax and accounting bodies (PDF)
 19 June 2020
Treasury Review of the JobKeeper Program - ongoing engagement with the National Tax Liaison Group (PDF)
 18 June 2020
COVID-19 stimulus measures implementation impacts on the tax profession (PDF)
 28 May 2020
Hong Kong tax survey submission 2020 (PDF) 28 April 2020
ATO regarding coronavirus economic response package (payments and benefits) rule 2020 (PDF) 16 April 2020
National COVID-19 Co-ordination Commission regarding exemption from state payroll tax (PDF) 7 April 2020
Treasury regarding tax policy measures affected by the COVID-19 crisis (PDF)
 7 April 2020
Coronavirus Business Liaison Unit on COVID-19 tax issues (PDF)
 3 April 2020
Treasurer regarding the JobKeeper stimulus package (PDF)
 3 April 2020
Tax professionals being an essential service (PDF) 2 April 2020
Request for deferrals and penalty waivers (PDF)
 2 April 2020
TPB: TPB(DP) D1/2020 continuing professional education requirements for tax practitioners (PDF) 20 March 2020 
Senate Committee: Treasury Laws Amendment (Research and Development Tax Incentive) Bill 2019 (PDF) 6 March 2020 
Treasury Laws Amendment (Measures for Consultation) Bill 2019: Hybrid mismatch rules (PDF) 20 February 2020 
ATO: TR 2019/D6 Income tax: Application of paragraph 8-1(2)(a) of the ITAA 1997 to labour costs related to the construction or creation of capital assets (PDF) 14 February 2020 
Senate Committee: Public Governance, Performance and Accountability Amendment (Tax Transparency in Procurement and Grants) Bill 2019 (PDF) 31 January 2020 
ATO: TR 2019/D5 Car parking fringe benefits - joint submission by CPA Australia, CA ANZ and Corporate Tax Association (PDF) 17 January 2020

Past submissions

View past submissions made by CPA Australia from 2012 – 2019.