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 submissions


AUDIT AND ASSURANCE DATE
IAASB Proposed Guidance Extended external reporting (EER) assurance (PDF)
Technological resources – using technology to enhance audit quality - United Kingdom (PDF)
Joint submission (with CA ANZ) to AUASB: ASRS 4400 Agreed-upon procedures engagements (PDF)
Audit inquiry hearing: Responses to the Parliamentary Joint Committee's questions on notice (PDF)
Enhancements to Regulatory Regime for Property Valuation and Auditors (PDF)

BUSINESS DATE
Joint submission with CA ANZ on the Parliamentary inquiry into the Payment Times Reporting Bill (PDF)
Digitalisation of small businesses in Hong Kong (PDF)
Joint submission with CA ANZ on the payment times reporting framework (PDF)

CROSS POLICY DATE
Submission - Charitable fundraising in Australia (PDF)
Submission - FIRB reforms August 2020 (PDF)
Submission - Senate Select Committee COVID-19 Recovery (PDF)
Submission - immediate support from the Victorian Government to businesses (PDF)
Submission - immediate support from the Federal Government to businesses (PDF)
Queensland Rural and Industry Development Authority on Queensland COVID-19 jobs support loans (PDF)
National COVID-19 Co-ordination Commission regarding other matters that need to be addressed in response to the COVID-19 crisis (PDF)
Coronavirus Business Liaison Unit on financial reporting, audit and advisory services, external administration and bankruptcy (PDF)
Treasury on the first economic recovery package (PDF)
Assistant Treasurer and Minister for Housing: Endorsement of submission (PDF)

DIGITAL TRANSFORMATION DATE
NSW Cyber Security Strategy (PDF) 
Consumer Data Rights (CDR) rules consultation (PDF)
Inquiry into Future Directions for the Consumer Data Right (PDF)
Select Committee's inquiry on financial technology and regulatory technology (PDF)

ECONOMICS DATE
Submission - Additional Support to Victorian Small Business (PDF)
CPA Australia Federal Budget submission (PDF)
Pre-budget submission to the Malaysian government (2021 National Budget) (PDF)
Review of Financial Markets Authority funding and levy (PDF)
Pre-budget submission to the Hong Kong government 2020-21 (PDF)
Pre-budget submission to the Australian government 2020-21 (PDF)

ENVIRONMENTAL, SOCIAL AND GOVERNANCE DATE
Public Consultation by the Accounting and Corporate Regulatory Authority on the proposed amendments to the Companies Act  (Singapore) (PDF)
Proposed guidelines for management of environmental risks (PDF)
Bank Negara Malaysia - Climate Change and Principle-based Taxonomy Discussion Paper (PDF)
Technology investment roadmap discussion paper (PDF)
Litigation funding and the regulation of the class action industry (PDF)
Royal Commission into National Natural Disaster Arrangements (PDF)
International IR framework revision – focused engagement – topic paper 1 Responsibility for an integrated report (PDF)
The Australian Law Reform Commission: Corporate criminal responsibility (PDF)
Climate-related financial disclosures – understanding your business risks and opportunities related to climate change (PDF)

ETHICS AND PROFESSIONAL STANDARDS DATE
Proposed Amendments to Part 4B of APES 110 Code of Ethics for Professional Accountants (PDF)
Proposed revisions to the Fee related provisions of the Code (PDF)
Proposed revisions to the Non-Assurance Services Provisions of the Code (PDF)
IESBA: Proposed revision to the code addressing the objectivity of engagement quality
reviewers
(PDF)

FINANCIAL PLANNING DATE
Review of APES 230 Financial Planning Services (PDF)
Royal Commission into Aged Care Quality and Safety interim report (PDF)
Retirement income review (PDF)
Establishing a compensation scheme of last resort (PDF)
Making insurance claims handling a financial service (PDF)

FINANCIAL REPORTING DATE
Joint submission ANZ CPA  (PDF)
Submission - NSW fundraising regulation 2020 consultation (PDF)
Submission - NZ FMA 16 class action notices (PDF)
Submission - ACNC voluntary grant income disclosures consultation august 2020 (PDF)
NZASB going concern additional disclosures EDs (PDF) 
Submission on AASB Exposure Draft ED 303 (PDF)
COVID-19: Deferral of Effective Dates  (PDF)
IASB Interest Rate Benchmark Reform Phase 2 (PDF)
Joint submission (with CA ANZ) to IASB supporting rent concession relief under IFRS 16 (PDF)
Accountancy Europe: Interconnected standard setting for corporate reporting (PDF)
Joint submission (with CA ANZ) to the ASBFEO addressing questions on financial reporting and supply chain financing (PDF)
Survey on IPSASB oversight arrangements (PDF)

SUPERANNUATION DATE
National COVID-19 Commission: joint bodies submission to extend superannuation guarantee amnesty (PDF)
Joint Bodies Submission - Superannuation Guarantee Amnesty (PDF)
ASIC consultation paper 329: Implementing the Royal Commission recommendations (PDF)
Improving flexibility of superannuation for older Australians (PDF)
Advice fees in superannuation (PDF)

TAXATION DATE
National COVID Commission: State payroll tax exemption (PDF) 
Treasury and ATO: Extension of the JobKeeper Payment (PDF) 
Victorian Premier: Stage 4 Restrictions for tax practitioners and impacts on the tax and superannuation systems (PDF) 
ATO: Professional Practice Structures draft guidance (PDF) 
Board approved courses draft LIs (PDF)
Victorian Premier: Authorisation for tax practitioners to continue operating in the event of a Stage 4 lockdown in Victoria (PDF)
TPB: Tax Agent Services (Specified BAS Services No. 2) Instrument 2020 (PDF)
Review of the JobKeeper Program – from the joint tax and accounting bodies (PDF)
Treasury Review of the JobKeeper Program - ongoing engagement with the National Tax Liaison Group (PDF)
COVID-19 stimulus measures implementation impacts on the tax profession (PDF)
Hong Kong tax survey submission 2020 (PDF)
ATO regarding coronavirus economic response package (payments and benefits) rule 2020 (PDF)
National COVID-19 Co-ordination Commission regarding exemption from state payroll tax (PDF)
Treasury regarding tax policy measures affected by the COVID-19 crisis (PDF)
Coronavirus Business Liaison Unit on COVID-19 tax issues (PDF)
Treasurer regarding the JobKeeper stimulus package (PDF)
Tax professionals being an essential service (PDF)
Request for deferrals and penalty waivers (PDF)
TPB: TPB(DP) D1/2020 continuing professional education requirements for tax practitioners (PDF)
Senate Committee: Treasury Laws Amendment (Research and Development Tax Incentive) Bill 2019 (PDF)
Treasury Laws Amendment (Measures for Consultation) Bill 2019: Hybrid mismatch rules (PDF)
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)
Senate Committee: Public Governance, Performance and Accountability Amendment (Tax Transparency in Procurement and Grants) Bill 2019 (PDF)
ATO: TR 2019/D5 Car parking fringe benefits - joint submission by CPA Australia, CA ANZ and Corporate Tax Association (PDF)

Past submissions

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