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. Here are some of the new requirements coming out of changes to the restructured codearticle
Are you ready to fly solo?
The benefits of having your own practice can outweigh the sometimes long hours and responsibilities.article
Audit guide sets context for inquiry
Auditors are under the microscope, but is a wholesale overhaul of the profession necessary?article
Members taking on audit or review engagements for clients can find out which registrations and competencies they may require
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