RSM New Zealand

Useful Resources

We are pleased to provide the following resources for our clients and visitors to our website.

These documents offer useful insights into New Zealand and international accounting, audit and business advisory practices.

 

Trial Balance - Issue 66 March 2019

14 March 2019
Trial Balance is the flagship publication of NZ CA member firms and covers a wide-range of articles on all aspects of business and accounting.  The Trial Balance is published quarterly in March, June, September and December Issue 66 - March 2019 In this issue:

Trial Balance - Issue 64, September 2018

18 September 2018
Trial Balance is the flagship publication of NZ CA member firms and covers a wide-range of articles on all aspects of business and accounting.  The Trial Balance is published quarterly in March, June, September and December Issue 64 - September 2018 In this issue:

Trial Balance - Issue 63, June 2018

1 June 2018
Trial Balance is the flagship publication of NZ CA member firms and covers a wide-range of articles on all aspects of business and accounting.  The Trial Balance is published quarterly in March, June, September and December

Standard Terms and Conditions - RSM New Zealand

1 June 2018
Please note this document is only applicable to the trading entities RSM New Zealand (Auckland) and RSM New Zealand (Auckland North).  If you are an audit client through RSM Hayes Audit, you will be provided with a separate document outlining your engagement terms

“欧盟数据保护条例”(GDPR)简述以及它对新西兰企业的影响

22 March 2018
“欧盟数据保护条例”(以下简称GDPR)将于2018年5月25日生效,并将从根本上改变企业访问、存储以及使用个人数据的方式。 虽然这是欧盟的法案,但其一定会对全球包括新西兰在内的国家产生影响。 欧盟(EU)的隐私法案长期以来一直被认为是世界上最棘手的法规之一,这些法规现在变得越来越严格,甚至影响到欧盟以外的组织(如新西兰企业)。 欧盟于2016年4月通过的GDPR要求所有持有、传输或处理欧盟居民数据的组织都遵守 - 无论他们是否实际在欧盟经营。 该法案提供了四种不同的机制,概述了全球执法框架。 企业或组织不遵守法案规定可能会导致非常重的罚金,罚金可高达企业或组织在其全球总收入的4%或2000万欧元之中较高者。

Trial balance - Issue 60, September 2017

1 September 2017
Trial Balance is the flagship publication of NZ CA member firms and covers a wide-range of articles on all aspects of business and accounting. The Trial Balance is published quarterly in March, June, September and December Issue 60 - September 2017 In this issue:

Valuing Volunteers

19 June 2017
Please find some links to helpful resources for any organisation that utilities volunteers to further its cause:  

Trial balance - Issue 59, June 2017

1 June 2017
Trial Balance is the flagship publication of NZ CA member firms and covers a wide-range of articles on all aspects of business and accounting.  The Trial Balance is published quarterly in March, June, September and December Issue 59 - June 2017 In this issue:

Fundraising Magazine - PBE Accounting Standards Adoption

29 May 2017
Fundraising New Zealand magazine has been New Zealand's premiere independent monthly subscriber publication for the not-for-profit sector, and associated support organisations and individuals, since 2002.

Law News Issue 13

26 May 2017
LawNews Issue 13 includes an article by Craig Fisher and Wayne Tukiri on Incorporated Societies.

LawNews Issue 16

26 May 2017
LawNews Issue 16 includes a comment on recent article by Craig Fisher and Wayne Tukiri on Incorporated Societies.

New to a registered charity? Charities Services April Newsletter

1 May 2017
DIA Charities Services April Newsletter clearly outlined the following:

Trial balance - Issue 58, March 2017

1 March 2017
Trial Balance is the flagship publication of NZ CA member firms and covers a wide-range of articles on all aspects of business and accounting.  The Trial Balance is published quarterly in March, June, September and December Issue 58 - March 2017 In this issue:

What’s your plan for next year?

6 December 2016
It’s nearly the end of another year (Wow!  How did that happen so fast??).  As such, it is a useful time to pause and think about what you want to achieve with your organisation next year. 

Trial balance - Issue 57, December 2016

1 December 2016
Trial Balance is the flagship publication of NZ CA member firms and covers a wide-range of articles on all aspects of business and accounting.  The Trial Balance is published quarterly in March, June, September and December Issue 57 - December 2016 In this issue:

Law News Issue 39

4 November 2016
LawNews Issue 4 include an article by Craig Fisher and Kumar Aravinda titled "Coming to an accountant, lawyer and real estate agent near you..."  Read below or download pdf here  

So you think you can audit!

21 October 2016
Experience auditing in 60 seconds! CA ANZ have developed quizzes designed for non-auditors, primarily finance teams, to help ‘bridge the gap’ between what an auditor does and what the finance team thinks the auditor does.

Registered Charities

20 October 2016
Financial Reporting Requirements

Phishing and whaling – Don’t get hooked!

19 October 2016
With cyber-attacks on organisations on the increase one of the most common attack techniques we are seeing at present continues to be phishing and whaling attacks.  So what are these?  And more importantly; what can you do to stay safe?

A guide for NFP financial reporting in New Zealand

16 October 2016
Download below the CA ANZ guidance brochure for NFP financial reporting in New Zealand. Guidance for NFP financial reporting in New Zealand

A resource page for charities

11 October 2016
Registered Charities We know many Chartered Accountants do a lot of pro-bono and low bono work for charities. This work brings great value to our communities and we fully support this. It is important that you know about the new requirements for charities, and we want to ensure you have the information you need.

A webinar on the new Charity Financial Reporting Standards

9 October 2016
This is a recorded webinar. Once you have registered you will receive a confirmation email containing login details to your purchase. You will have from the date of purchase until the 1st July 2017 to view this session.

Fraud Insights - a series of practical videos to help alert people to fraud risks and techniques

5 October 2016
Instances of fraud are not only becoming more prevalent but are also increasing in complexity. Auditors have a responsibility to remain alert to the prospect of fraud and professional scepticism is crucial.

Auckland Council has community grants now available

4 October 2016
Each Local Board has adopted a grants programme which sets out their priorities for allocating grants to community group applicants. Each regional grant programme has different closing dates.

Funding available for collaboration in 2016

29 September 2016
If you are developing or considering a collaborative project or merger, see how the Working Together More Fund (WTMF) might assist. 

Introduction to Cyber Security - the nuggets

21 September 2016
In the 'Introduction to Cyber Security' seminar for RSM clients and contacts presented by Kaon SecurITy in early August, there were some key messages that we thought would be useful to summarise.

Mergers and collaborations as strategic solutions for NFPs

23 August 2016
Collaboration, co-ordination, co-operation, efficiency, effectiveness, consolidation, and merging.  These are concepts that have all been tossed around in the Charity and Not for Profit (NFP) sector over many years.  

Case Study | The merger of Alzheimers Auckland and Alzheimers Counties Manukau

23 August 2016
Bonnie Robinson (former General Manager of Alzheimers Auckland and now CEO of Howick Baptist Healthcare) shares her experience and insights from the successful merger of Alzheimers Auckland and Alzheimers Counties Manukau under the “Super City.”  The following case study puts the spotlight on collaborative strategies:

Preparing cash flow statements

9 August 2016
An interesting feature of New Zealand’s new financial reporting requirements is the requirement to prepare a statement of cash flows.  Hence any general purpose financial statements required by law now need to include one of these statements. 

XRBrief Issue 1

2 August 2016
XRBrief 1 is a new initiative of the XRB for your information and education. It is designed to keep people informed of what is happening and changing in the financial reporting, and audit and assurance standards space in a concise manner.

Do we have to write a statement of service performance yet?

21 July 2016
Question:  We would be considered a medium to large registered charity.  We are aware of the changes in financial reporting requirements taking effect this year but are confused regarding these new statements of service performance.  Do we have to prepare one this year?  Help!!!

How much should we have in cash reserves?

28 June 2016
One of the vexed questions for boards of not-for-profit entities is what level of reserves the entity should hold as operational insurance. 

To Trust or not to Trust?

24 June 2016
A practical overview to family trusts and their financial and tax implications The first question often asked about trusts is "What is a trust?".  A trust is defined as:

How much the not-for-profit sector contributes

14 June 2016
Well done to Statistics New Zealand for providing some clarity and visibility around how much our NFP sector in NZ contributes to the economy. NFP Infographic

Trial balance - Issue 55, June 2016

1 June 2016
Trial Balance is the flagship publication of NZ CA member firms and covers a wide-range of articles on all aspects of business and accounting.  The Trial Balance is published quarterly in March, June, September and December Issue 55 - June 2016 In this issue:

Governance 101

5 April 2016
At RSM we love to share good ideas, innovation, and helpful resources. The team at Sport NZ are in our view leaders in providing useful information and educational material to sports organisations. However much of this good information equally translates to valuable resources for the wider NFP/Charitable sector.

Risk in Charities and NFPs

30 March 2016
Risk in any organisation is a big issue, albeit one that gets vastly differing levels of attention in New Zealand charities and Not-For-Profit entities (NFPs).  From a fundraising perspective risk is often just viewed as the potential for loss of funding streams, however it is much more than that.

Newsletter for Schools

23 March 2016
School sector reviews happening in 2016 We appreciate that various reviews are often happening in schools in New Zealand but we think two of these underway in 2016 have potential to be quite significant longer term. 1.     Review of the Education Act 1989

Fraud | Financial Whaling Scam

20 January 2016
Whaling, a take on the term 'phishing' targets high-level executives, using email addresses similar to employee addresses, to make it appear as though they're requesting the funds.

Trial balance - Issue 53, December 2015

1 December 2015
Trial Balance is the flagship publication of NZ CA member firms and covers a wide-range of articles on all aspects of business and accounting. The Trial Balance is published quarterly in March, June, September and December Issue 53 - December 2015 In this issue;

The Global Real Economy - November 2015

4 November 2015
The Global Real Economy is a new bi-annual e-publication, which includes economic and other business insights to reflect the RSM network’s global reach and its ability to provide world-class audit, tax and consulting services to leaders of entrepreneurial, growth-focused companies around the world.

Useful Resource for Larger Charities

30 October 2015
If you are involved in a larger charity then the attached link to a suite of Frequently Asked Questions may be of use to you.

Trial balance - Issue 52, September 2015

1 September 2015
Trial Balance is the flagship publication of NZ CA member firms and covers a wide-range of articles on all aspects of business and accounting. The Trial Balance is published quarterly in March, June, September and December Issue 52 - September 2015 In this issue;

Trial balance - Issue 51, June 2015

1 June 2015
Trial Balance is the flagship publication of NZ CA member firms and covers a wide-range of articles on all aspects of business and accounting. The Trial Balance is published quarterly in March, June, September and December Issue 51 - June 2015 In this issue;

Trial balance - Issue 50, March 2015

1 March 2015
Trial Balance is the flagship publication of NZ CA member firms and covers a wide-range of articles on all aspects of business and accounting. The Trial Balance is published quarterly in March, June, September and December Issue 50 - March 2015 In this issue;

Your organisation is at risk from fraud!

14 February 2015
Hopefully that headline gets your attention. Sadly in our experience as auditors this statement is true. We are yet to find the perfectly protected organisation when it comes to fraud risk. However there are some basic things any organisation can do to help protect itself.

How can we help you?

Contact us by phone 0800 774 623 or submit your questions, comments, or proposal requests.


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