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 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)

ETHICS DATE
Proposed standard: APES 330 Insolvency Services (PDF)

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

FINANCIAL REPORTING DATE
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 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.