This article was current at the time of publication.
A national auditor shortage has led the Financial Markets Authority (FMA) to issue temporary relief via a ‘no action’ approach.
This gives eligible entities a one-month extension to file audited financial statements and comply with certain related reporting deadlines. More information can be found here.
Restructured code of ethics clarifies SMSF audit independence issues
Public practitioners with SMSF clients will need to review engagements where the firm conducts the accounting and audit
Embed Adobe Marketo Forms
Audit and assurance
Tools, templates and resources for audit, review and assurance engagements
Component Showcase: Campaign Navigation
Auditing Standard ASQM 1: Far more than a checklist
Advanced Audit and Assurance
This subject examines audit and assurance processes, methodologies and procedures