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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 [email protected]

2020 submissions


AUDIT AND ASSURANCE DATE
Technological resources – using technology to enhance audit quality (PDF)
 3 July 2020
AUASB ED 01/20 Revised 4400 Agreed-upon procedures engagements - joint with CA ANZ (PDF) 11 May 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
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
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
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 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
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
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
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
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
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 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.