The IAASB are proposing a number of changes to ISA 570 Going Concern which we are keen to get your feedback on. We are also seeking feedback on proposed New Zealand modifications that reflect New Zealand legal and regulatory arrangements and that amend references to listed entities in the proposed IAASB exposure draft to FMC reporting entities considered to have a higher level of public accountability.
The provision of non-audit services by an entity’s audit or review firm is often seen by users as a key indicator of possible threats to auditor or reviewer independence. The XRB has responded to calls for increased transparency and consistency on this information by issuing amending standards.
Join us for a free webinar for an overview of the enhanced disclosure requirements. Jacco Moison, Head of Audit and Financial Reporting at the FMA, will join the webinar and share his views on this important disclosure.
We have worked with representatives from the Office of the Auditor-General and other practitioners to develop an auditing standard for Service Performance Information. We arenow seeking feedback on a revised NZ AS 1 The Audit of Service Performance Information
Join us to hear aboutour proposed Assurance Standard for GHG Emissions Disclosures. We invite assurance practitioners from all relevant professional disciplines in the carbon assurance market join us for an overview of the proposed standard and an opportunity to ask questions or provide feedback.
As we head towards the end of the year, many NFPs with financial years ending on 31 December 2022, will be thinking about how to present their first statement of service performance in their annual report and what kind of information they think will best tell their story.