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          會計專業技術更新
          第493期澳大利亞專業技術更新導讀       
          2023-05-22

          敬請關注

          向第三方披露會員信息
          公共會計師協會(IPA)已發布一份關于IPA向第三方披露信息的信息表。我們鼓勵所有會員查看這一信息,其中包括IPA向第三方披露IPA會員信息的義務(如果有的話)、此類信息披露的參數、隱私考慮以及IPA在此類信息披露方面應遵循的最佳操作過程。IPA清楚了解保護隱私和保護個人信息的重要性。有關IPA隱私政策的更多信息可登陸我們的網站查詢。

          澳大利亞會計職業與道德準則委員會(APESB)發布修訂后的公告
          我們的會員應該已注意到,會計職業與道德準則委員會(APESB)已發布了修訂后的公告。更多信息請點擊這里。

          APESB關于國際會計師職業道德準則理事會(IESBA)稅收籌劃及相關服務征求意見稿的虛擬圓桌會議
          APESB將于2023年4月19日上午7:30至10:00(北京時間)舉行虛擬圓桌會議,征求對IESBA發布的新征求意見稿的反饋意見,該征求意見稿建議對《國際專業會計師道德準則》(包括國際獨立準則)進行修訂,以解決稅務規劃和相關服務問題。更多信息請點擊這里。

          《公共會計師》數字版更新
          《公共會計師》將在2023年初從印刷出版物過渡到數字出版物。我們將很快與您分享這一令人興奮的計劃中更多細節。請提出您對這一計劃的想法,以幫助我們塑造該出版物的未來。更多信息請點擊這里。

          IPA集團CEO談IPA合規團隊如何維護公眾對行業的信心
          公共會計師協會集團(IPA Group)的合規團隊在建立公眾對會計師的信任和維護信心方面發揮了重要作用。想了解更多關于如何幫助合規團隊維護專業和道德標準的信息,請點擊這里。

          IPA新會員注冊信息  
          會員名冊列出了近期公共會計師協會(IPA)的新注冊會員。董事會向所有新會員和升級會員表示祝賀。點擊此處查看新注冊會員名單。

          更新您的電郵接收偏好
          根據去年開展的會員滿意度調查結果,協會決定改變向會員發送電子郵件的方式。您可以點擊此處預設感興趣的CPD主題以及會員優惠內容。

          Disclosure of Member Information to Third Parties
          The IPA has published an information sheet in relation to the disclosure of information by IPA to third parties. The IPA encourages all Members to review this information which covers IPA’s obligation, if any, to disclose information of IPA Members to third parties, parameters of such disclosures of information, privacy considerations in respect of such disclosures of information and best practice processes for the IPA to follow in relation to such disclosure of information. The IPA acknowledges the importance of privacy and of safeguarding personal information. Further information regarding IPA’s Privacy Policy is available on our website.

          APESB issues revised pronouncements
          Members should be aware that the Accounting Professional & Ethical Standards Board Limited (APESB) has issued revised pronouncements. More information here

          Public Accountant Digital Update
          Public Accountant will transition from a print publication to a a digital publication in early 2023. We will share more information about these exciting plans with you soon, and please share your thoughts about the transition to help shape the future of the publication. More information here


          IPA Group CEO speaks on how the IPA Compliance Team upholds Public Confidence in the profession
          The IPA Group Compliance Team plays an important part in building public trust and maintaining confidence for accountants. To learn more about how you can help the Compliance Team maintain professional and ethical standards, click here.

          IPA Register of Members

          The Register of Members lists is the Member Register of the Institute of Public Accountants. The board of directors extend their congratulations to all new members and those who have advanced in status. View the Register of Members here

          Update your email preferences
          Based on the results of our satisfaction survey last year, we have changed the way we send you emails. You can now select which CPD topics and member offers you are interested in. More information here
           
           
          IAASB advances timeline for consultation for proposal on sustainability assurance
          The International Auditing and Assurance Standards Board (IAASB) recently confirmed its intention to advance the consultation on its proposed new standard for sustainability assurance. Subject to the expected IAASB approval of the Exposure Draft in June, stakeholders can now expect the public consultation in the coming months. 
          More information here

          ISSB Update April 2023
          The International Sustainability Standards Board (ISSB) met in Frankfurt on 19 April 2023. On the agenda were two key projects, being the ‘International Applicability of the SASB Standards’ and ‘ISSB Consultation on Agenda Priorities’. 
          More information here
           
           
          Measures to increase housing supply: announcement
          Government has announced measures designed to increase the supply of housing including increase in depreciation rate for eligible new build-to-rent projects. 
          More information here


          ATO data-matching: ride sourcing data
          The ATO will acquire ride sourcing data to identify individuals that may be engaged in providing ride sourcing services during the 2022-23 financial year. 
          More information here

          Draft legislative instrument: ATO’s general remission power
          ATO has issued a draft legislative instrument that seeks to codify its long-standing practice of remitting interest or penalties in certain circumstances. 
          More information here

          Consultation paper: anti-money laundering regime extension
          Government has released a consultation paper on proposed reforms to the anti-money laundering and counter-terrorism financing regime. 
          More information here


          Decision Impact Statement on Guardian case
          The ATO has released a decision impact statement on the Full Federal Court’s decision in FCT v Guardian AIT Pty Ltd ATF Australian Investment Trust [2023] FCAFC 3. 
          More information here

          IESBA proposes Tax Planning and Related Services revisions to the Code

          The International Ethics Standards Board for Accountants (IESBA) has released Exposure Draft Proposed Revisions to the Code Addressing Tax Planning and Related Services for public comment. Members are encouraged to send comments to the IPA prior to 5 May 2023 at ipaadvocacy@publicaccountants.org.au. More information here

          Disclosure by ATO and ASIC to NDIS fraud taskforce
          The government has issued regulations which will allow officers of the ATO and ASIC to freely share specified information with the NDIS fraud taskforce.
           More information here

          New lodgment deferral function is available
          A new lodgment deferral function is now available in Online services for agents. Agents no longer need to download and complete different spreadsheets. The new function will soon be the single-entry point for deferral requests.
           More information here
           
           
          Financial adviser professional standards and exam
          Treasury has released draft legislation intended to refine the education and qualification framework for financial advisers. 
          More information here

          AFS licensees: ASIC guidance on reportable situations
          ASIC has updated its regulatory guide for AFS licensees on making notifications to ASIC under the reportable situations regime. 
          More information here
           
           
          Personal super contributions: ATO draft instrument
          ATO has released a draft legislative instrument proposing to use the Commissioner’s remedial power to modify the work test to deduct personal super contributions. 
          More information here

          RSE licensees: proposed class exemption for certain directors
          A draft class exemption will ensure that RSE licensee directors who own less than a 15% controlling interest in the licensee do not have to obtain APRA approval. 
          More information here

          Super fund performance test: draft approach to combining histories
          APRA has issued two releases on combining product performance histories for the annual APRA super performance test. 
          More information here

          APRA issues latest Choice Heatmap
          APRA has published its latest Choice Heatmap publication which focusses on the super product segment where investment options are actively chosen by consumers. 
          More information here

          SMSF auditor competency standards: class order repealed
          ASIC has registered an instrument to repeal competency standards for approved SMSF auditors as they are no longer required. 
          More information here
           
           
          Measuring what matters: second phase consultation
          Treasury has released a consultation pack as part of the government’s plan to have a new standalone Measuring What Matters statement published in 2023.
           
          More information here
           
           

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