Accounting function

Sample letters  

• Company accounts cover letter (DOC)
• ASIC annual company statement letter (DOC)
• ASIC company statement late payment fee letter (DOC)

Sample forms

• Directors report (DOC) 
• Notes to financial statements (DOC)
• Special purpose compilation report (DOC)
• Business declaration (DOC)
• Company secretarial changes request (DOC)
• Directors minutes for payment of dividends (DOC)
• Annual resolution of members minutes (DOC)
• Annual resolution of directors minutes (DOC)

Sample workpapers

• Wages and superannuation reconciliation (XLS)
• Provision for company tax workpaper (XLS)
• Tax reconciliation for small business entities (XLS)
• GST reconciliation (XLS)
• Reconciliation of fringe benefits tax paid (XLS)
• Franking account (XLS)
• Formation black hole expenditure (XLS)
• Borrowing costs schedule (XLS)
• General journal sheet (XLS)
• Prepayments schedule (XLS)
• Livestock schedule (XLS)

Sample financial spreadsheets

The following were developed as educational resources for Practice Management candidates and, therefore, the cells are locked and the spreadsheets should only be used as a guide. CPA Australia cannot be held liable for any business decisions made from using these spreadsheets.

• charge rate spreadsheet (XLS)
• operating instructions: charge rate spreadsheet (PDF)
• cash flow spreadsheet (XLS)
• operating instructions: cash flow spreadsheet (PDF)

Download all documents (ZIP)

Library resources

The following titles are available for members:

• Excel tips
• Australian FBT compliance guide
• Australian GST legislation
• Australian master tax guide
• Australian practical tax examples
• Australian taxation law
• Core tax legislation
• Foundations of Australian taxation law
• Foundations of New Zealand taxation law
• New Zealand depreciation rates
• New Zealand goods and services tax legislation
• New Zealand master tax guide
• Small business tax concessions guide