IFAC-CPA Australia Quality Assurance workshop
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IFAC-CPA Australia Quality Assurance workshop
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IFAC-CPA Australia Quality Assurance workshop
- 2. Our Journey 2 • Reimagined Quality Assurance Review Program to the CPA Australia Best Practice Program (the program) • Key Initiatives and Changes • Assessment Overview
- 3. Reimagined Quality Assurance Review MEMBER SUPPORT: INCREASING PROFESSIONAL STANDARDS 3 Fit for purpose We want to move away from mere compliance and move towards education and support to address problems before they occur Risk-based Assessments will be selected using an evidence- based approach from data obtained from research, complaints and insurance data Support for members By providing support to Members to be the best they can be, increases professional standards and helps protect consumers.
- 4. Key Initiatives and Changes 4 • Peer Consultation • Self-assessment tool • Assessment staffing and frequency • Virtual v face to face assessments • Technology usage – Best Practice Portal • Assessors selecting engagement files for assessment • Support Plans
- 5. Assessment Framework Professional & Ethical Standards Professional Body Obligations Building a Sustainable Business 5 APES, AuASB, AASB Constitution & By-Laws My Firm. My Future
- 6. Three Levels of Assessment 6 Firm Engagement Self Assessment Code of Ethics – NOCLAR Taxation 10 MY FIRM. MY FUTURE. pillars: • Culture • Strategy • Communication • Technology • Practice Management • People & Learning • Service Offering • Marketing • Compliance • Governance Quality Control – all Engagements* Financial Planning Services Quality Control – Assurance Engagements* Insolvency Services Risk Management Valuation Services Terms of Engagement* Forensic Accounting Services Management of Client Monies Compilation of Financial Information Outsourced Services Transactional Accounting Continuing Professional Development Audit Engagements Professional Standards Scheme & Professional Indemnity Insurance Review Engagements Licences & Registrations Assurance Engagements *Some elements confirmed at engagement file level SMSF Audit Engagements
- 8. Maintaining compliance with SMO1 • Mapping of SMO1 requirements to CPA Australia assessment methodology • Annual reviews of mapping and methodology • Steering Committee oversight • Benchmarking to peers and member feedback for continual redesign and improvement • Engagement with IFAC 8
- 9. More Information 9 CPA Australia Website https://www.cpaaustralia.com.au/public-practice/your-career-in-public-practice/cpa-australia-best- practice-program Email the CPA Australia Best Practice Team BestPractice@cpaaustralia.com.au Questions?
Hinweis der Redaktion
- International professional & ethical standards IFAC – International Federation of Accountants IESBA – International Ethics Standards Board of Accountants IAASB – International Auditing and Assurance Standards Board Australian and New Zealand professional & ethical standards APESB – Accounting Professional and Ethical Standards Board AASB – Australian Accounting Standards Board AUASB – Auditing and Assurance Standards Board Australia and New Zealand regulation of the accounting profession Regulators – ASIC, ATO, TPB, FMA, PSA Professional Bodies – CPA Australia, CA ANZ and IPA Professional association requirements CPA Australia’s – Constitution By-Laws Professional Standards Scheme
- International professional & ethical standards IFAC – International Federation of Accountants IESBA – International Ethics Standards Board of Accountants IAASB – International Auditing and Assurance Standards Board Australian and New Zealand professional & ethical standards APESB – Accounting Professional and Ethical Standards Board AASB – Australian Accounting Standards Board AUASB – Auditing and Assurance Standards Board Australia and New Zealand regulation of the accounting profession Regulators – ASIC, ATO, TPB, FMA, PSA Professional Bodies – CPA Australia, CA ANZ and IPA Professional association requirements CPA Australia’s – Constitution By-Laws Professional Standards Scheme
- International professional & ethical standards IFAC – International Federation of Accountants IESBA – International Ethics Standards Board of Accountants IAASB – International Auditing and Assurance Standards Board Australian and New Zealand professional & ethical standards APESB – Accounting Professional and Ethical Standards Board AASB – Australian Accounting Standards Board AUASB – Auditing and Assurance Standards Board Australia and New Zealand regulation of the accounting profession Regulators – ASIC, ATO, TPB, FMA, PSA Professional Bodies – CPA Australia, CA ANZ and IPA Professional association requirements CPA Australia’s – Constitution By-Laws Professional Standards Scheme