质量和实践评审程序

Ensuring services offered by our members in public practice meet high standards

在短暂的

  • Members in public practice are reviewed to ensure they have an adequate quality control system
  • Reviews help maintain high standards of quality and service to clients
  • 评审过程 is designed to minimise disruption to your practice

什么是品质 & 实践回顾?

质量 & practice review programme is one way we help our members in practice maintain a consistently high standard of quality and service to their clients.

还有很高的入门标准, 培训和发展要求, a Code of Ethics and comprehensive 专业标准, it is key to upholding the integrity of the CA designation.

Conducting a review is a necessary condition of 注册会计师s ANZ being recognised as a professional accounting body by regulators, 无论是在澳大利亚还是在国际上.

在新西兰, our associated regulatory body is required to undertake reviews of members in practice to meet its obligations under legislation.

The programme monitors whether our members in public practice have quality control systems in place to ensure they comply with the Code of Ethics, 专业标准, 以及法律和监管要求. All members offering services to the public are eligible for review.

在澳大利亚, the requirements for establishing a quality control system are set out in ASQC 1 (for assurance practices) and APES 320 (for all practices). These standards are essentially the same despite different drafting formats.

在新西兰, the requirements for establishing a quality control system are set out in PES 3 (for assurance practices) and PS 1 (for all practices).

工具和资源中心的成员在实践

Visit the 工具 and 资源 Hub for trusted guides, checklists and tools to assist you with practice management, 风险管理和质量控制.

现在访问

评审过程 is designed to minimise disruption to your practice, 所以不需要或不需要特别的准备.

一旦你被选中接受审查, we will send you instructions outlining any actions you need to take prior to the review taking place. Completing these actions as requested will help to minimise the time and cost of your review.

Should you wish to assess the robustness of your quality control system prior to your review, 我们有资源可以帮助你.

评审过程

  • 澳大利亚

    Most eligible 澳大利亚n members will be subject to a full review, 这项工作大致进行如下:

    • 我们指派了一位有经验的审核员, familiar with the engagement types conducted by your practice, 进行你的审查
    • you arrange a mutually convenient time for your reviewer to visit your practice
    • your reviewer examines your practice’s manuals and a selection of engagement files to assess whether appropriate quality control procedures are being implemented
    • 你的审查员与你讨论他们的发现, resolves any outstanding issues and sends the summarised findings to 注册会计师s ANZ
    • the summarised findings are used to prepare your review results letter, which formalises the outcomes of your review and outlines any further action necessary on your part

    A small number of 澳大利亚n members are eligible for a self-assessment review. This option is available to sole practitioners who are not registered company auditors, liquidators or SMSF auditors and with fees from public practice services of less than $50,000每年.

  • 新西兰

    A risk based approach is applied to practice review in 新西兰. 在这种方法, 所有进行审计的成员, assurance and regulated insolvency engagements are reviewed on a cyclical basis and all other members are reviewed on a risk basis. 新西兰方法的进一步细节 practice review, what to expect and outcomes and themes of previous reviews can be found on the tools, templates and 指导 page through the link above.

在我的评论结束时发生了什么?

The outcome from your review is determined by the reviewer’s findings, which are discussed with you prior to being finalised and submitted to the quality & 审查小组练习.

The action, if any, you need to take as a result of your review is dependent on the issues noted. 在极少数情况下, where no system of quality control is in place and/or serious non-compliance issues are noted, practices may be referred to the 质量 Review Committee (AU members) or the 实践回顾 Advisory Group (NZ members).

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