SPFS for FPE Requirements Checklist - For testing disclosures required under "A Special Purpose Financial Reporting Framework for use by For-Profit Entities" (SPFR for FPEs) issued by the New Zealand Institute of Chartered Accountants - designed for use in New Zealand by Small and Medium Sized Entities. The checklist is available from the Financial Reporting Checklists tab in Audit Assistant.
With the change to reporting requirements for small companies NZICA issued a "...self-contained set of financial reporting guidelines designed to assist in the preparation of single entity financial statements. It recognises the user needs of for-profit small and medium sized entities (SMEs) as well as other entities with no statutory financial reporting requirements such as incorporated societies that are not registered charities."
We have an audit package for these types of entity but we also provide this stand-alone checklist for firms who want to ensure that their work prepared in terms of SPFR for FPEs is compliant with the requirements.