- Members can practice using a variety of structures
- Members may be able to practice with non-members, and may practice using a variety of structures
- Only practices controlled by Members can use the 注册会计师 description or logo
- Business names entail some restrictions
The content on this website is provided for general information purposes and may not take into account detail that could be significant in your particular context. The website and its content is not a substitute for reading and understanding (as applicable) the 注册会计师 ANZ’s Member Handbook, 宪法文件, 立法, 规定, professional guidelines or other applicable laws, 或在必要时, obtaining specific advice regarding a specific issue.
For our full website terms and conditions click 在这里.
Practice business structures options
注册会计师 in 澳大利亚 operate their practices in a number of ways: as sole practitioners, 使用信托基金, 合伙企业或公司, 以及它们的任意组合.
As members t在这里’s no limitations on the types of business structures you can use to meet your business needs. 然而, understanding the impact of relevant 立法 and 规定 on your practice structure can help you decide the best structure for your practice. Obtaining legal, tax or financial planning advice is recommended to help make this decision.
If you practice through a company in an 澳大利亚n mainland state, it’s worth considering 实践单位会员. This has the added benefit of liability capping to your corporate entity.
Whatever type of practice structure you choose, please ensure you let us know:
- When you change your practice structure
- When you change partners, directors, shareholders or trustees
Explore 实践单位会员 in 澳大利亚了解更多
Use the 实践细节的建议 to advise us of details of your practice, both initially and when changes occur.现在下载表格
If you practice with principals who aren't members, they need to be approved. The ratio of principals who aren't members must not be over 49% of the principals of the practice on a national basis.
In some circumstances we may be able to approve practice entities that don't meet all of the above requirements.
Understanding the impact of relevant 立法 and 规定 on your practice structure can help you decide the best structure for your practice. Obtaining legal, tax or financial planning advice is recommended to help make this decision.
To understand the practice entity requirements in more detail:会员手册:NZICA规则
Members can practice with non-members in 澳大利亚.
然而, If your firm describes itself as 注册会计师 or uses the CA logo, t在这里 are some rules about non-member principals in your firm you need to be aware of. 例如, if you have too many non-members as principals this could change your ability to call yourself a CA practice or use the CA logo.
By supplying us with information about non-members in your practice we can advise you on the rules and how they apply to your practice. It also helps us ensure we communicate to non-members how important our regulatory framework and code of ethics are. This is discussed in more detail below.
A principal in a practice is a defined term in the 规定. Typically it’s someone in a leadership role in the practice, 通常是一个合作伙伴, 董事或股东. As leaders they have ability to influence the actions of the practice. T在这里fore non-member principals need to apply for recognition as an Affiliate member.
Explore about 附属会员s了解更多
Members in 新西兰 can practice with non-members who have been approved as non-member principals.
Explore how to apply practice with a non-member through 附属会员了解更多
Using our logo and business name
Members are welcome to call themselves 注册会计师 and to use the CA logo in their business stationery, 网站和办公室品牌. 然而, it’s important to note this is only available for practices w在这里 the majority of the principals are members.
Due to regulatory requirements the rules are slightly different in 澳大利亚 and 新西兰.
Using the 注册会计师 ANZ brand
An 澳大利亚n practice can describe itself as 注册会计师 and use the Logo when it complies with CA ANZ Regulation CR9 Public Practice Regulations. 这意味着:
- All principals in the practice are either a member with a certificate of public practice (CPP) or an affiliate member
- T在这里 aren’t more affiliate members than members with a CPP
- Affiliate members don’t control more than 50% of the capital, financial results or voting rights of the practice.
Please note, only practices that meet CR9 can belong to the 责任限制 Scheme.
If your practice doesn’t meet CR9 you can apply to the 注册会计师 ANZ Board to become a CA practice. If you think this might apply to you please contact us.
If you are part of a network of firms operating under a common brand name please ensure only those firms entitled to call themselves a CA practice do so. It is important to make this distinction clear for members of the public.
Check if your firm can use the term Chartered Accounting and our branding using our handy survey使用这个工具 检查c罗
All approved practice entities in 新西兰 can call themselves 注册会计师 and use our logo.
了解更多 about 实践单位会员 in 新西兰了解更多
Are t在这里 limitations on my business name?
Choosing a name for your practice is an important decision. If you’re officially a CA Practice we encourage you to include the words 注册会计师 to describe your business and use the CA logo in your branding.
然而 if you’re using the CA branding please don’t use business names that are:
- Unprofessional, offensive, or amounts to conduct unbecoming of a 注册会计师,
- Likely to reflect adversely on the profession,
- False misleading or deceptive, or
Please note 澳大利亚n members cannot include “Chartered” or “注册会计师 /s” in their registered business name.
例如 don’t use the following:
Northside 注册会计师 Pty Ltd
史密斯,王 & 帕特尔特许会计师
史密斯,王 & 帕特尔
For more information refer to our 规定 and 章程阅读更多
When you establish your practice it’s important to think about who will manage your clients if you are not able to. This is especially important for sole practitioners. It’s part of managing risk and ensuring your clients are protected in case something unexpected happens to you. It also makes things much easier for anyone winding up your estate in the event of your death.
We recommend appointing Power of Attorneys. When you grant a person power of attorney you authorise them to supervise your practice and make necessary decisions when you, 老板, 不能.
If you want to appoint a Power of Attorneys in 新西兰 you need approval under the NZICA Act. Complete the relevant power of attorney document and have it signed, witnessed and returned to the NZ Regulation team for approval.