The New Zealand Government has unveiled Budget 2025, which includes an ‘Investment Boost' to accelerate depreciation, significant changes to KiwiSaver, and additional funding for Inland Revenue. Peter Vial FCA, CA ANZ New Zealand Country Head, and John Cuthbertson FCA, CA ANZ New Zealand Tax and Financial Services Leader join Daniel Webster, CA ANZ New Zealand Public Affairs Manager in this special episode of Small Firm, Big Impact to unpack the announcements. As with any budget, there are winners and losers – tune in to hear the team's analysis, straight from the Beehive Lock-up.

Resources referred to in the episode:
CA ANZ’s 2025 NZ Budget Coverage

The New Zealand Government has unveiled Budget 2025, which includes an &lsquo;Investment Boost' to accelerate depreciation, significant changes to KiwiSaver, and additional funding for Inland Revenue. <a href="https://www.linkedin.com/in/peter-vial-64217781/">Peter Vial FCA</a>, CA ANZ New Zealand Country Head, and <a href="https://www.linkedin.com/in/john-cuthbertson/">John Cuthbertson FCA</a>, CA ANZ New Zealand Tax and Financial Services Leader join Daniel Webster, CA ANZ New Zealand Public Affairs Manager in this special episode of Small Firm, Big Impact to unpack the announcements. As with any budget, there are winners and losers &ndash; tune in to hear the team's analysis, straight from the Beehive Lock-up.
Resources referred to in the episode:
<ul>
<li><a href="https://www.charteredaccountantsanz.com/news-and-analysis/advocacy/new-zealand-budget">CA ANZ&rsquo;s 2025 NZ Budget Coverage</a></li>
</ul>

‘Small Firm, Big Impact’ is the podcast small and medium sized practices need right now. The latest series is full of factual and practical content from experts, giving chartered accountants, the up-to-date information they need to do their jobs. Each episode Chartered Accountants ANZ Public Affairs Manager Gillian Bowen will pick the brains of a range of people across the profession including CA ANZ experts as well as guests who know a thing or two about public practice.

‘Small Firm, Big Impact’ is the podcast small and medium sized practices need right now. The latest series is full of factual and practical content from experts, giving chartered accountants, the up-to-date information they need to do their jobs. Each episode Chartered Accountants ANZ Public Affairs Manager <a href="https://www.linkedin.com/in/gillian-bowen-7b310215b/" aria-label="Link Gillian Bowen">Gillian Bowen</a> will pick the brains of a range of people across the profession including CA ANZ experts as well as guests who know a thing or two about public practice.

Giving Chartered Accountants, the up-to-date information they need to do their jobs.

Small Firm, Big Impact

‘Small Firm, Big Impact’ is the podcast small and medium sized practices need right now. The series is full of factual and practical content from experts, giving chartered accountants the up-to-date information they need to do their jobs. Each episode Chartered Accountants ANZ Public Affairs Manager Gillian Bowen will pick the brains of a range of people across the profession including CA ANZ experts as well as guests who know a thing or two about public practice. Find out more about CA ANZ here. Disclaimer: The opinions and statements expressed in this podcast are provided for general information only are not intended to be legal, professional or financial advice, nor do they reflect the opinions of Chartered Accountants ANZ. To the fullest extent permitted by law, Chartered Accountants ANZ is not liable for any statement or opinion, or for any error or omission in this podcast, nor is it liable for any direct, indirect, special or consequential losses or damages of any kind, or loss of profit, loss or corruption of data, business interruption or indirect costs, arising out of or in connection with this podcast or the information contained in it, whether such loss or damage arises in contract, negligence, tort, under statute, or otherwise.

‘Small Firm, Big Impact’ is the podcast small and medium sized practices need right now. The series is full of factual and practical content from experts, giving chartered accountants the up-to-date information they need to do their jobs. Each episode Chartered Accountants ANZ Public Affairs Manager <a href="https://www.linkedin.com/in/gillian-bowen-7b310215b/">Gillian Bowen</a> will pick the brains of a range of people across the profession including CA ANZ experts as well as guests who know a thing or two about public practice. Find out more about CA ANZ <a href="https://www.charteredaccountantsanz.com/">here</a>. Disclaimer: The opinions and statements expressed in this podcast are provided for general information only are not intended to be legal, professional or financial advice, nor do they reflect the opinions of Chartered Accountants ANZ. To the fullest extent permitted by law, Chartered Accountants ANZ is not liable for any statement or opinion, or for any error or omission in this podcast, nor is it liable for any direct, indirect, special or consequential losses or damages of any kind, or loss of profit, loss or corruption of data, business interruption or indirect costs, arising out of or in connection with this podcast or the information contained in it, whether such loss or damage arises in contract, negligence, tort, under statute, or otherwise.

Insights from the 2025 New Zealand Budget

https://api.omny.fm/orgs/a34d9ae1-e217-41ad-8f3d-aae30005ee78/clips/1e5bc6ae-39b2-4ba1-abd4-b2e5006832b4/transcript

Ruth Owen, the Taxation Ombudsman is back on Small Firm, Big Impact to unpack the findings of the recent review into the ATO’s Registered Agent Phone Line. If you’ve ever faced long wait times, struggled to get the right advice, or wondered what’s being done to improve your experience as a registered agent, this conversation is for you. 

Ruth shares what the review uncovered, the recommendations made to the ATO, and how these changes could impact your day-to-day work. We also discuss the future of Online Services for Agents (OSfA), the importance of connecting with knowledgeable ATO staff, and how you can get involved in shaping the next round of improvements.  

Plus, get a sneak peek into the upcoming review of the ATO’s remission of general interest charge (GIC) - a hot topic for many agents. 

Tune in for practical insights, expert commentary, and resources to help you stay ahead in practice. 

*Update 4 December 2025: The Tax Ombudsman’s refreshed work plan FY25/26 (referenced at 18:55 in this episode) has been released with Compromised Accounts deferred and replaced with the ATO’s use of Director Penalty Notices.

Resources referred to in this episode: 
CA ANZ submission on ATO Registered Agent Phone Line 
Tax Ombudsman report on Registered Agent Phone Line 
Tax Ombudsman review of Online Services for Agents (review yet to commence) 
Tax Ombudsman review of ATO’s management of remission of the general interest charge (GIC) (submissions closed) 
CA ANZ submission to Tax Ombudsman’s review on remission of general interest charge 
CA ANZ submission on the draft ATO concessions framework 
CA ANZ response to Tax Ombudsman’s 2025-26 work plan (May 2025) 
CA ANZ submission to Tax Ombudsman’s 2026 workplan refresh (November 2025) 
Tax Ombudsman’s refreshed work plan FY25/26
Smaller Practices Centre 
Contact the podcast 
Small Firm, Big Impact podcast  

<a href="https://www.linkedin.com/in/ruth-owen-cbe-gaicd-b4b1291/">Ruth Owen</a>, the Taxation Ombudsman is back on Small Firm, Big Impact to unpack the findings of the recent review into the ATO&rsquo;s Registered Agent Phone Line. If you&rsquo;ve ever faced long wait times, struggled to get the right advice, or wondered what&rsquo;s being done to improve your experience as a registered agent, this conversation is for you.&nbsp;
Ruth shares what the review uncovered, the recommendations made to the ATO, and how these changes could impact your day-to-day work. We also discuss the future of Online Services for Agents (OSfA), the importance of connecting with knowledgeable ATO staff, and how you can get involved in shaping the next round of improvements.&nbsp;&nbsp;
Plus, get a sneak peek into the upcoming review of the ATO&rsquo;s remission of general interest charge (GIC) - a hot topic for many agents.&nbsp;
Tune in for practical insights, expert commentary, and resources to help you stay ahead in practice.&nbsp;
*Update 4 December 2025: The Tax Ombudsman&rsquo;s refreshed work plan FY25/26 (referenced at 18:55 in this episode) has been released with Compromised Accounts deferred and replaced with the ATO&rsquo;s use of Director Penalty Notices.
Resources referred to in this episode:&nbsp;
<ul>
<li aria-setsize="-1" data-leveltext="" data-font="Symbol" data-listid="5" data-list-defn-props="{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}" data-aria-posinset="1" data-aria-level="1"><a href="https://www.charteredaccountantsanz.com/news-and-analysis/advocacy/policy-submissions/submission-to-tax-ombudsman-on-review-of-ato-agent-phone-line">CA ANZ submission on ATO Registered Agent Phone Line</a>&nbsp;</li>
</ul>
<ul>
<li aria-setsize="-1" data-leveltext="" data-font="Symbol" data-listid="5" data-list-defn-props="{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}" data-aria-posinset="2" data-aria-level="1"><a href="https://www.taxombudsman.gov.au/reviews_reports/systemic-review-of-the-effectiveness-of-the-atos-registered-agent-phone-line/">Tax Ombudsman report on Registered Agent Phone Line</a>&nbsp;</li>
</ul>
<ul>
<li aria-setsize="-1" data-leveltext="" data-font="Symbol" data-listid="5" data-list-defn-props="{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}" data-aria-posinset="3" data-aria-level="1"><a href="https://www.taxombudsman.gov.au/reviews_reports/review-ato-online-services-for-agents/">Tax Ombudsman review of Online Services for Agents</a> (review yet to commence)&nbsp;</li>
</ul>
<ul>
<li aria-setsize="-1" data-leveltext="" data-font="Symbol" data-listid="5" data-list-defn-props="{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}" data-aria-posinset="4" data-aria-level="1"><a href="https://www.taxombudsman.gov.au/reviews_reports/atos-management-of-remission-of-the-general-interest-charge/">Tax Ombudsman review of ATO&rsquo;s management of remission of the general interest charge (GIC)</a> (submissions closed)&nbsp;</li>
</ul>
<ul>
<li aria-setsize="-1" data-leveltext="" data-font="Symbol" data-listid="5" data-list-defn-props="{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}" data-aria-posinset="5" data-aria-level="1"><a href="https://www.charteredaccountantsanz.com/member-services/technical/tax/tax-in-focus/submission-to-tax-ombudsmans-review-on-remission-of-general-interest-charge">CA ANZ submission to Tax Ombudsman&rsquo;s review on remission of general interest charge</a>&nbsp;</li>
</ul>
<ul>
<li aria-setsize="-1" data-leveltext="" data-font="Symbol" data-listid="5" data-list-defn-props="{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}" data-aria-posinset="6" data-aria-level="1"><a href="https://www.charteredaccountantsanz.com/news-and-analysis/advocacy/policy-submissions/submission-on-the-draft-ato-concessions-framework">CA ANZ submission on the draft ATO concessions framework</a>&nbsp;</li>
</ul>
<ul>
<li aria-setsize="-1" data-leveltext="" data-font="Symbol" data-listid="5" data-list-defn-props="{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}" data-aria-posinset="7" data-aria-level="1"><a href="https://www.charteredaccountantsanz.com/news-and-analysis/advocacy/policy-submissions/submission-on-tax-ombudsmans-2025-26-work-plan">CA ANZ response to Tax Ombudsman&rsquo;s 2025-26 work plan</a> (May 2025)&nbsp;</li>
</ul>
<ul>
<li aria-setsize="-1" data-leveltext="" data-font="Symbol" data-listid="5" data-list-defn-props="{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}" data-aria-posinset="8" data-aria-level="1"><a href="https://www.charteredaccountantsanz.com/news-and-analysis/advocacy/policy-submissions/submission-to-tax-ombudsmans-2026-workplan-refresh">CA ANZ submission to Tax Ombudsman&rsquo;s 2026 workplan refresh</a> (November 2025)&nbsp;</li>
<li aria-setsize="-1" data-leveltext="" data-font="Symbol" data-listid="5" data-list-defn-props="{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}" data-aria-posinset="8" data-aria-level="1"><a href="https://www.taxombudsman.gov.au/publications/reviews-refreshed-work-plan-fy25-26/">Tax Ombudsman&rsquo;s refreshed work plan FY25/26</a></li>
<li aria-setsize="-1" data-leveltext="" data-font="Symbol" data-listid="5" data-list-defn-props="{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}" data-aria-posinset="8" data-aria-level="1"><a href="https://www.charteredaccountantsanz.com/member-services/your-member-benefits/smaller-practices-centre">Smaller Practices Centre</a>&nbsp;</li>
</ul>
<ul>
<li aria-setsize="-1" data-leveltext="" data-font="Symbol" data-listid="5" data-list-defn-props="{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}" data-aria-posinset="10" data-aria-level="1"><a href="mailto:podcast@charteredaccountantsanz.com">Contact the podcast</a>&nbsp;</li>
</ul>
<ul>
<li aria-setsize="-1" data-leveltext="" data-font="Symbol" data-listid="5" data-list-defn-props="{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}" data-aria-posinset="11" data-aria-level="1"><a href="https://www.charteredaccountantsanz.com/news-and-analysis/podcasts/small-firm-big-impact">Small Firm, Big Impact</a> podcast&nbsp;&nbsp;</li>
</ul>

What’s Next for the ATO Agent Phone Line?

https://api.omny.fm/orgs/a34d9ae1-e217-41ad-8f3d-aae30005ee78/clips/ef0dbce5-75dc-4f33-b64b-b3a8008588f0/transcript

In March, 2025 the new CA ANZ Professional Standards Scheme was approved by the Professional Standards Council. CA ANZ has provided a scheme for Australian members in practice since 1997. Kristen Wydell FCA, CA ANZ General Manager – Professional Standards, joins host Gillian Bowen to explain this latest development and what it means for CA ANZ members in public practice.

Resources referred to in this episode:
CA ANZ’s Professional Standards Scheme | CA ANZ
New CA ANZ Professional Standards Scheme approved in Australia | CA ANZ
Sharing Knowledge Webinar
The Scheme and Professional Indemnity insurance | CA ANZ
Professional Standards Council and Professional Standards Authority | CA ANZ
Current Scheme Documents | Professional Standards Councils
Minimum Professional Indemnity (PI) Insurance calculator | CA ANZ
Your Professional Standards Scheme self checkup | CA ANZ
Professional Standards Support | CA ANZ
CA ANZ podcast page

In March, 2025 the new CA ANZ Professional Standards Scheme was approved by the Professional Standards Council. CA ANZ has provided a scheme for Australian members in practice since 1997. <a href="https://www.linkedin.com/in/kristen-wydell-11426548/">Kristen Wydell FCA</a>, CA ANZ General Manager &ndash; Professional Standards, joins host <a href="https://www.linkedin.com/in/gillianbowen/">Gillian Bowen</a> to explain this latest development and what it means for CA ANZ members in public practice.
Resources referred to in this episode:
<ul>
<li><a href="https://www.charteredaccountantsanz.com/member-services/member-obligations/certificate-of-public-practice-reviews-and-compliance/insurance-and-liability/liability-capping-scheme">CA ANZ&rsquo;s Professional Standards Scheme | CA ANZ</a></li>
<li><a href="https://www.charteredaccountantsanz.com/news-and-analysis/news/new-ca-anz-professional-standards-scheme-approved-in-australia">New CA ANZ Professional Standards Scheme approved in Australia | CA ANZ</a></li>
<li><a href="https://charteredacctsanz.sharepoint.com/teams/PublicAffairsPlanning/Shared%20Documents/Podcast/Small%20Firm,%20Big%20Impact/SHARED%20PODCAST%20INFORMATION%20(for%20newsletters,%20social,%20website)/Newsletter,%20Socials,%20Website/2025/&bull;%09https:/www.charteredaccountantsanz.com/news-and-analysis/news/sharing-knowledge/supporting-business">Sharing Knowledge Webinar</a></li>
<li><a href="https://www.charteredaccountantsanz.com/member-services/member-obligations/certificate-of-public-practice-reviews-and-compliance/insurance-and-liability/liability-capping-scheme/the-scheme-and-professional-indemnity-insurance">The Scheme and Professional Indemnity insurance | CA ANZ</a></li>
<li><a href="https://www.charteredaccountantsanz.com/member-services/member-obligations/certificate-of-public-practice-reviews-and-compliance/insurance-and-liability/liability-capping-scheme/The-Professional-Standards-Council-and-Professional-Standards-Authority">Professional Standards Council and Professional Standards Authority | CA ANZ</a></li>
<li><a href="https://urldefense.com/v3/__https:/www.psc.gov.au/professional-standards-schemes/scheme-documents__;!!KKY-X2u5ty1-h_LZrSB9P0w!25tOgK1xWhZXXBtdxy1sgWJZORMFtXJ9-uRgaIj7TflHBwg-RUF-pS0nVpQI-ZWypOuNplpl_u6hyCanjylFZAUxsaBlGQt08gIb_DzXHojn$">Current Scheme Documents | Professional Standards Councils</a></li>
<li><a href="https://www.charteredaccountantsanz.com/tools-and-resources/practice-management/risk-management-and-quality-control/minimum-professional-indemnity-insurance-calculator">Minimum Professional Indemnity (PI) Insurance calculator | CA ANZ</a></li>
<li><a href="https://www.charteredaccountantsanz.com/member-services/mentoring-and-support/professional-and-ethical-support/practical-ethics-advice-series/your-professional-standards-scheme-self-checkup">Your Professional Standards Scheme self checkup | CA ANZ</a></li>
<li><a href="https://www.charteredaccountantsanz.com/member-services/mentoring-and-support/professional-standards-support">Professional Standards Support | CA ANZ</a><a href="https://www.charteredaccountantsanz.com/member-services/member-obligations/certificate-of-public-practice-reviews-and-compliance/certificate-of-public-practice"></a></li>
<li><a href="https://www.charteredaccountantsanz.com/news-and-analysis/news/podcasts/small-firm-big-impact">CA ANZ podcast page</a></li>
</ul>

CA ANZ’s Professional Standards Scheme – your questions

https://api.omny.fm/orgs/a34d9ae1-e217-41ad-8f3d-aae30005ee78/clips/a3905882-5d59-4f48-9ae2-b2f00044f79a/transcript

In this episode, host Gillian Bowen explores the cutting-edge advancements transforming the audit profession. Joined by Steven Watson FCA, Managing Director at National Audits Group and Masood Mehmood FCCA, CA, CA ANZ Senior Policy Advocate - Reporting and Assurance, the discussion looks at how Gen AI, automation, and other innovative tools are changing the audit process, enhancing efficiency, and ensuring higher quality outcomes. The discussion also addresses the opportunities and challenges for audit firms, especially smaller-sized practices, and highlights the new CA ANZ resource, Audit and technology playbook: A practitioner’s guide. Find out how to stay competitive in a tech-driven environment and gain valuable insights from our experts. 

Resources referred to in this episode: 
Audit and technology playbook: A practitioner’s guide 
Acuity article on the guide
CA ANZ Cyber Security Playbook
CA ANZ’s Certificate in AI Fluency
CA ANZ’s micro courses 
Exploring the IESBA Code - A Focus on Technology guide
IESBA’s Technology-related Revisions to the Code
IAASB ISA 220 (Revised), Quality Management for an Audit of Financial Statements
IAASB ISA 315 (Revised), Identifying and Assessing Risks of Material Misstatements
International Standard on Quality Management (ISQM) 1 

In this episode, host <a href="https://www.linkedin.com/in/gillianbowen/">Gillian Bowen</a> explores the cutting-edge advancements transforming the audit profession. Joined by <a href="https://www.linkedin.com/in/stevenwatson11/">Steven Watson FCA</a>, Managing Director at National Audits Group and <a href="https://www.linkedin.com/in/masood-mehmood-fcca-ca-861b8b10/">Masood Mehmood FCCA, CA</a>, CA ANZ Senior Policy Advocate - Reporting and Assurance, the discussion looks at how Gen AI, automation, and other innovative tools are changing the audit process, enhancing efficiency, and ensuring higher quality outcomes. The discussion also addresses the opportunities and challenges for audit firms, especially smaller-sized practices, and highlights the new CA ANZ resource,&nbsp;<a href="https://www.charteredaccountantsanz.com/news-and-analysis/media-centre/press-releases/the-power-of-advanced-technologies-in-audit">Audit and technology playbook: A practitioner&rsquo;s guide</a>. Find out how to stay competitive in a tech-driven environment and gain valuable insights from our experts.&nbsp;
Resources referred to in this episode:&nbsp;
<ul>
<li data-leveltext="" data-font="Symbol" data-listid="1" data-list-defn-props="{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}" aria-setsize="-1" data-aria-posinset="3" data-aria-level="1"><a href="https://www.charteredaccountantsanz.com/news-and-analysis/media-centre/press-releases/the-power-of-advanced-technologies-in-audit">Audit and technology playbook: A practitioner&rsquo;s guide</a>&nbsp;</li>
<li data-leveltext="" data-font="Symbol" data-listid="1" data-list-defn-props="{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}" aria-setsize="-1" data-aria-posinset="3" data-aria-level="1"><a href="https://www.acuitymag.com/business/five-ways-auditors-can-lead-digital-transformation?adobe_mc=MCMID%3D81338469364423418454219640488135553009%7CMCORGID%3DE8464D1A576ABE727F000101%2540AdobeOrg%7CTS%3D1746164629">Acuity</a> article on the guide</li>
<li data-leveltext="" data-font="Symbol" data-listid="1" data-list-defn-props="{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}" aria-setsize="-1" data-aria-posinset="3" data-aria-level="1"><a href="https://www.charteredaccountantsanz.com/tools-and-resources/client-service-essentials/business-mindset/ca-cyber-security-playbook">CA ANZ Cyber Security Playbook</a></li>
<li data-leveltext="" data-font="Symbol" data-listid="1" data-list-defn-props="{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}" aria-setsize="-1" data-aria-posinset="3" data-aria-level="1">CA ANZ&rsquo;s&nbsp;<a href="https://www.charteredaccountantsanz.com/news-and-analysis/media-centre/press-releases/accountants-balancing-their-skills-with-new-ai-fluency-certificate">Certificate in AI Fluency</a></li>
<li data-leveltext="" data-font="Symbol" data-listid="1" data-list-defn-props="{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}" aria-setsize="-1" data-aria-posinset="3" data-aria-level="1">CA ANZ&rsquo;s&nbsp;<a href="https://charteredaccountantsanz.my.site.com/MyCA/s/login/?display=page&amp;ec=302&amp;inst=W2&amp;startURL=%2FMyCA%2Fsetup%2Fsecur%2FRemoteAccessAuthorizationPage.apexp%3Fsource%3DCAAAAZakJ4yJMDAwMDAwMDAwMDAwMDAwAAAA_qaB1H9fAP5_QZiCWhH6C7DpULDXhJ52zuQzpF2lUIEMvRlpZy6JQBr0S4rqA-ZJpIshF8dqtId_kgMbWzkyyD2KByIctYrc5QyQRrq8k8jTNrX9LRBWFKrZ4I54QgtBlAwmpn644qe3MJ2bK-cWykWKiHbv29rQqlG-vcL9eE36Ncx7Kcw_3dtg6PmQaNkuOIL7UEaAPbI3kTq-TlpcDHTQ_vTYE_D8vweTrPDZIcrsWiLf8adBpcU2EtIWynIIjWByzBuu3SLivfovRlXtlUdMvL0_eP5XSCZo19AHbd69bwgQcDN1vcxRglWsso6rhV6a7ZubW6YlP2nVcqf8uDJVKMVdyqZmVgg2M9h0SMZ-VaGkCBHGkUOcnF7OJiO1ZzGAkowwJqUmAm8M3YjkFzw5Qr_gl_ihzFoD1PKuAUp7ViT-xuIIIIO3FgapAQw70bEtuaKqH_D3gVk9iPcIWSahF6OWAhQUF7q5nMUj8mj2xet62_zRUyfZ8EjuQqDBqRxP0ONVm6nR8gedNVDefz1TjJApryxbuMF1ktTASebM64nHeG77jC7fVbvKBdkOFuoki0vp96UuVoPmXc0IPpwTiCy-txMrj5ck_JooTf8VxN_xBmcJuk8wPXVTdJEtr0QU8r7If0MYnhRGPbqCr8piuF3kXcYy994Dq4Fznap9l0Nz0KK07ttipku1l03eZiO6O1-X_PNDyES9rerUnx9XjP4pgW4oMvEoLaRNfs9fF3s4egwHFrk-Zm-TbUrIQ80m10JlZpAqUkI6BffbFXJlHn3OBCl27K-Oj7A7XVgL%26display%3Dpage">micro courses</a>&nbsp;</li>
<li data-leveltext="" data-font="Symbol" data-listid="1" data-list-defn-props="{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}" aria-setsize="-1" data-aria-posinset="3" data-aria-level="1"><a href="https://www.ifac.org/knowledge-gateway/ethics/publications/exploring-iesba-code-focus-technology#:~:text=Exploring%20the%20IESBA%20Code%20%2D%20A,Code%20to%20technology%2Drelated%20matters.">Exploring the IESBA Code - A Focus on Technology guide</a></li>
<li data-leveltext="" data-font="Symbol" data-listid="1" data-list-defn-props="{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}" aria-setsize="-1" data-aria-posinset="3" data-aria-level="1"><a href="https://www.ethicsboard.org/publications/final-pronouncement-technology-related-revisions-code">IESBA&rsquo;s Technology-related Revisions to the Code</a></li>
<li data-leveltext="" data-font="Symbol" data-listid="1" data-list-defn-props="{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}" aria-setsize="-1" data-aria-posinset="3" data-aria-level="1"><a href="https://www.iaasb.org/publications/international-standard-auditing-220-revised-quality-management-audit-financial-statements">IAASB ISA 220 (Revised),&nbsp;Quality Management for an Audit of Financial Statements</a></li>
<li data-leveltext="" data-font="Symbol" data-listid="1" data-list-defn-props="{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}" aria-setsize="-1" data-aria-posinset="3" data-aria-level="1"><a href="https://www.iaasb.org/publications/isa-315-revised-2019-identifying-and-assessing-risks-material-misstatement">IAASB ISA 315 (Revised),&nbsp;Identifying and Assessing Risks of Material Misstatements</a></li>
<li data-leveltext="" data-font="Symbol" data-listid="1" data-list-defn-props="{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}" aria-setsize="-1" data-aria-posinset="3" data-aria-level="1"><a href="https://www.iaasb.org/publications/international-standard-quality-management-isqm-1-quality-management-firms-perform-audits-or-reviews">International Standard on Quality Management (ISQM) 1</a>&nbsp;</li>
</ul>

Audit Innovation: tech-driven opportunities for smaller firms

https://api.omny.fm/orgs/a34d9ae1-e217-41ad-8f3d-aae30005ee78/clips/ed0e7c70-585c-4367-a8f6-b2d10058c8b6/transcript

Insights from the 2025 New Zealand Budget

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