A three-volume publication developed by NZICA for the use of members, students studying accounting and other members of the business community. The New Zealand International Financial Reporting Standards (NZ IFRS) were developed by NZICA through its Financial Reporting Standards Board and approved by the Accounting Standards Review Board.
Developed for NZICA members and students studying accountancy, the Auditing and Assurance Standards is an essential reference tool incorporating all of the auditing and assurance standards issued by NZICA as at 1 December 2011.
This book shows you what clients really want. Learn new strategies to improve your client services to ensure you don’t lose valued clients.
Code of Ethics: Independence establishes standards and provides guidance on independence for assurance engagements. Code of Ethics: Independence is a key element of the Institute’s Code of Ethics and is mandatory for all NZICA members who perform assurance engagements.
Counting Costs is written as a tool for leaders, managers and accountants in the public sector. It will help to promote better understanding of costs and better use of cost information to support decisions.
Developed by NZICA for the use of anyone who conducts audits on a professional, casual or voluntary basis. This reference guide describes the key differences between the International Standards on Auditing (New Zealand ((ISAs) (NZ)) and the old Auditing Standards (ASs).
This publication contains the Generally Accepted Accounting Practice (GAAP) accounting pronouncements used by small entities not required to adopt the New Zealand equivalents to International Financial Reporting Standards (NZ IFRSs).
The New Zealand Framework is the equivalent to the IASB Conceptual Framework for Financial Reporting Standards 2010.
The NZ Framework consists of two parts:
Financial statements are typically used as an indicator of a not-for-profit's financial performance, sho high quality financial reporting is a must. This guide and checklist was prepared to assist members and others proving finacial reporting services to this sector.
This document outlines the Rules of the New Zealand Institute of Chartered Accountants and incorporates amendments to the Rules passed at the Annual General Meeting (AGM) on 30 November 2011.
The NZICA receives a steady stream of enquiries from members concerning possessory liens and the ownership of workpapers.
This publication has been prepared to assist Chartered Accountants to understand their legal rights and obligations and to best provide assistance and guidance on how to protect and secure these rights.
