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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 submissions@cpaaustralia.com.au

2019 submissions

AUDIT AND ASSURANCE DATE
IAASB quality management (PDF) 27 June 2019
IAASB quality management standards: ISA 220 (PDF) 27 June 2019
IAASB quality management standards: ISQM 1 (PDF) 27 June 2019
IAASB quality management standards: ISQM 2  (PDF) 27 June 2019
IAASB: Extended external reporting assurance (PDF) 21 June 2019
Brydon Review: Submission on quality and effectiveness of audit (PDF) 13 June 2019
Proposed IAASB strategy for 2020-23 and work plan 2020-21 (PDF) 4 June 2019
QBCC Minimum Financial Requirements Report amendments (PDF) 12 April 2019
IAASB proposed standard on Agreed-upon Procedures Engagements (PDF) 22 March 2019

ECONOMICS DATE
Pre-Budget submission to the Australian Government – 2019-20 (PDF) 20 February 2019

ETHICS DATE
Proposed standard: APES 330 Insolvency Services (PDF) 25 March 2019

FINANCIAL PLANNING DATE
FASEA – Relevant Providers Exam Draft Legislative Instrument (PDF) 4 January 2019

FINANCIAL REPORTING DATE
Interest rate benchmark reform: Proposed amendments to IFRS 9 and IAS 39 (PDF) 17 June 2019
IPSASB ED 67 collective and individual services and emergency relief (PDF) 7 June 2019
Business reporting of intangibles: Realistic proposals (PDF) 29 April 2019
Onerous contracts – costs of fulfilling a contract (PDF) 21 March 2019
Managing prudential risk in residential aged care (PDF) 15 March 2019
ASIC – Cost recovery and search fees (PDF) 7 February 2019
IASB – Financial Instruments with Characteristics of Equity (PDF) 6 January 2019

NOT-FOR-PROFIT DATE
Modernising the Charities Act 2005 (PDF) 28 May 2019

TAXATION DATE
Tax Practitioners Board Draft PN40/2019 Letters of Engagement (PDF) 7 June 2019
Remote area tax concessions and payments issues paper (PDF) 6 May 2019
Review of the Tax Practitioners Board (PDF) 23 April 2019
Review of the Compensation for Detriment Caused by Defective Administration (CDDA) scheme (PDF) 15 April 2019
Treasury: Initial coin offerings issues paper (PDF) 14 March 2019
GRI topic-specific standard: Tax and payments to government (PDF) 13 March 2019

Past submissions

Submissions made by CPA Australia from 2012 – 2018.