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



2019 submissions

AUDIT AND ASSURANCE DATE
IAASB: 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 quality management standards: ISA 220 (PDF)
IAASB quality management standards: ISQM 1 (PDF)
IAASB quality management standards: ISQM 2  (PDF)
IAASB: 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 on Agreed-upon Procedures Engagements (PDF)

ECONOMICS DATE
Pre-Budget submission to the Australian Government – 2019-20 (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
Proposed standard: APES 330 Insolvency Services (PDF)

FINANCIAL PLANNING DATE
FASEA – Relevant Providers Exam Draft Legislative Instrument (PDF)

FINANCIAL REPORTING DATE
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: Proposed amendments to IFRS 9 and IAS 39 (PDF)
IPSASB ED 67 collective and individual services and emergency relief (PDF)
Business reporting of intangibles: Realistic proposals (PDF)
Onerous contracts – costs of fulfilling a contract (PDF)
Managing prudential risk in residential aged care (PDF)
ASIC – Cost recovery and search fees (PDF)
IASB – Financial Instruments with Characteristics of Equity (PDF)

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

TAXATION DATE
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)
Genuine redundancy and early retirement payments exposure draft (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)
GRI topic-specific standard: Tax and payments to government (PDF)

Past submissions

Submissions made by CPA Australia from 2012 – 2018.