Equipping professional accountants for sustainability
The International Federation of Accountants has developed a concise resource to guide accounting professionals and...
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The ATO has made clear if an SMSF client has recurring transactions or simple investments on data feeds, this is not enough for the client to be classified as routine and mechanical under the restructured auditor independence standards.
Earlier this year, the Accounting Professional & Ethical Standards Board, in collaboration with the accounting bodies, published a new independence guide which incorporates changes to the restructured APES 110 Code of Ethics for Professional Accountants.
Read more at Accountants Daily.