New Zealand Equivalents to International Financial Reporting Standards for Tier 1 and Tier 2 For-Profit Entities
A three-volume publication developed by NZICA for the use of members, students studying accounting and other members of the business community. From 1 July 2011, the development, approval and promulgation of accounting standards for application in New Zealand became the responsibility of the External Board Reporting (XRB).
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 and effective at 1 December 2012.
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The
Code of Ethic assists members to comply with their ethical requirements and meet their responsibilities to act in the public interest.
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).
Free for members.
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).
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.
Free for members.
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.