Small Firm, Big Impact

In this episode of Small Firm, Big Impact, we unpack how the ATO manages remission of the General Interest Charge (GIC) and what it means for accounting firms and their clients. With rising cost pressures and increased scrutiny, GIC is becoming a bigger issue in practice. But how remission decisions are made, and why outcomes can vary, is not always clear. Our host, Lisa Lintern, is joined by Ruth Owen, Inspector-General of Taxation and Taxation Ombudsman, who shares insights from a recent review into GIC remission, and the key issues raised by CA ANZ members. In this episode, we discuss: Resources mentioned: CA ANZ submission on GIC remission Tax Ombudsman review into GIC remission ATO changes to GIC remission (January 2026) Visit the podcast page for more resources See omnystudio.com/listener for privacy information.

Join Tax Management New Zealand (TMNZ) Chief Strategist Chris Cunniffe FCA, as he reveals the findings of the 2025 Inland Revenue Satisfaction Survey, a joint initiative between TMNZ and Chartered Accountants Australia and New Zealand. Chris provides insights into New Zealand’s rising tax debt, what agents think about IR’s increasing tax audit engagements, the rollout of the Government’s Investment Boost policy, and the experiences of tax agents dealing with Inland Revenue. Resources referred to in this episode: IR Satisfaction Survey Results slidesSmaller Practices CentreContact the podcast Note: this episode was recorded in December 2025. See omnystudio.com/listener for privacy information.

Join Lisa Lintern, Chartered Accountants ANZ (CA ANZ) Group Executive External Affairs as she interviews Naomi Walsh FCA, the new CA ANZ President, about her goals for the year ahead. Naomi shares her passion for supporting regional members, celebrates the diverse career paths Chartered Accountants can pursue, and highlights the importance of core skills and ethics in emerging fields like AI and sustainability. Tune in for practical insights and inspiration for smaller firm leaders and ambitious CAs. Resources referred to in this episode: The CA ANZ CommitmentContact the podcastSee omnystudio.com/listener for privacy information.

Kristen Wydell, General Manager – Professional Standards, returns to Small Firm, Big Impact to demystify Certificates of Public Practice (CPP). Listen along for a clear, practical walkthrough of CPP’s for CA ANZ members. We unpack what a CPP is, who must hold one, key eligibility checklists, and application guidance. We also explain the benefits of holding a CPP, your ongoing obligations, the consequences of providing services without a CPP, and how to cancel or re-apply when your circumstances change. Resources referred to in this episode: Regulation CR2 Certificate of Public PracticeRegulation CR3 Public Practice RegulationProfessional Standards TeamPODCAST: CA ANZ’s Professional Standards Scheme – your questionsSmaller Practices CentreContact the podcast See omnystudio.com/listener for privacy information.

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 Tax Ombudsman review of ATO’s management of remission of the general interest charge (GIC) 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 CA ANZ submission to Tax Ombudsman’s 2026 workplan refreshTax Ombudsman’s refreshed work plan FY25/26Smaller Practices Centre Contact the podcast Small Firm, Big ImpactSee omnystudio.com/listener for privacy information.

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 ANZNew CA ANZ Professional Standards Scheme approved in Australia | CA ANZSharing Knowledge WebinarThe Scheme and Professional Indemnity insurance | CA ANZProfessional Standards Council and Professional Standards Authority | CA ANZCurrent Scheme Documents | Professional Standards CouncilsMinimum Professional Indemnity (PI) Insurance calculator | CA ANZYour Professional Standards Scheme self checkup | CA ANZProfessional Standards Support | CA ANZCA ANZ podcast pageSee omnystudio.com/listener for privacy information.

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 CoverageSee omnystudio.com/listener for privacy information.

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 Audit 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 guideAcuityCA ANZ Cyber Security PlaybookCertificate in AI FluencyExploring the IESBA Code - A Focus on Technology guideIESBA’s Technology-related Revisions to the CodeIAASB ISA 220 (Revised), Quality Management for an Audit of Financial StatementsIAASB ISA 315 (Revised), Identifying and Assessing Risks of Material MisstatementsInternational Standard on Quality Management (ISQM) 1See omnystudio.com/listener for privacy information.

Small Firm, Big Impact Host Gillian Bowen catches up with Ruth Owen, the Inspector-General of Taxation and Taxation Ombudsman, about crucial updates and insights that Chartered Accountants need to know. Hear about recent focus areas for the Tax Ombudsman, including ATO service standards and ATO letters. Ruth also shares valuable information on the role of the Tax Ombudsman, elimination of the backlog for the complaints line and how you can effectively address and escalate client issues. This discussion gives a useful update on the evolving landscape of tax administration and how the Tax Ombudsman can also assist with Tax Practitioner Board matters. Resources referred to in this episode: Tax OmbudsmanTax Ombudsman’s work planTax Ombudsman’s systemic review of the effectiveness of the ATO’s registered agent phone linePoll on the ATO’s registered agent phone lineTax Ombudsman’s review of ATO letters and written communicationswebsite1300 44 88 291300 IGT TAX See omnystudio.com/listener for privacy information.

The Treasurer handed down his fourth Federal Budget on March 25, 2025, and his last before the Australian election. CA ANZ experts were in the Budget lock-up to analyse the announcements, including tax cuts, a missed opportunity for small business and proposed sanctions for tax agents. Tax, Superannuation, and Financial Advice Leader Susan Franks CA joined Gillian Bowen to go through the announcements that impact Chartered Accountants. Resources referred to in the episode: CA ANZ’s Federal Budget Coverage Smaller Practices CentreSee omnystudio.com/listener for privacy information.

If you’re a smaller practice, you may be wondering about the implications of mandatory sustainability assurance on your firm and your clients, and what the practical application of the new International Ethics Standards for Sustainability Assurance (IESSA) will look like. To help explain – the Chair of the International Ethics Standards Board for Accountants (IESBA) Taskforce that developed them, Mark Babington FCA (ICAEW), sat down with host Gillian Bowen when he was in Sydney in February, to explain what smaller firms should know about the value chain, the resources available to help accountants and the opportunities this journey toward sustainability assurance can present. Mark, who’s also the Executive Director of Regulatory Standards at the UK Financial Reporting Council, encouraged accountants to take up the opportunity to shape methodology and practice, in this important time of generational change. Resources referred to in the episode: Basis for conclusions - IESSAFinal Standard - IESSACA ANZ’s submission to the IESBA on the Proposed IESSAIESBA WebsiteContactWhat’s next for ethics and the profession? IAASB WebsiteSME sustainability hubCA ANZ Sustainable Business pageSustainability Tools & ResourcesSustainability Assurance playbookSubmissions to the IAASB, AUASB and XRB on sustainability assuranceSmaller Practices CentreCA ANZ websiteSee omnystudio.com/listener for privacy information.

Grant Ellis FCA is the CA ANZ President for 2025 and he sat down with Small Firm, Big Impact host Gillian Bowen, to share insights into his storied career, how he became a CA, his journey with CA ANZ and the value of an engaged membership. Find out what’s ahead with the CA ANZ strategy and why he’s remaining focussed, like his predecessors, on the future of the profession and the talent pipeline. Resources referred to in this episode: Get in contact with the President Regional Councils and Committees Make Epic Things Happen High School Toolkit New CA Pathways First letter from the 2025 CA ANZ President Ten years on: marking the coming together of ICAA and NZICA Smaller Practices CentreSee omnystudio.com/listener for privacy information.

At the end of his year as CA ANZ’s 2024 President, Tinashe Kamangira FCA returns to Small Firm, Big Impact to reflect on his conversations with members, the challenges and opportunities facing smaller firms he met with, and what’s on the horizon for the profession in 2025. Tinashe also shares his experience of going back to school – talking to high school students about making epic things happen with a career in accounting. Resources referred to in the episode: Grant Ellis FCA elected CA ANZ President for 2025Smaller Practices CentreUpdate your communication preferencesHigh School ToolkitThe new CA PathwaysWhat’s next for ethics and the profession?Small Firm, Big Impact pageSee omnystudio.com/listener for privacy information.

As a tax professional – do you know how to recognise the signs of the tax system being used for financial abuse? Experts in this area believe tax professionals are uniquely poised to recognise people experiencing intimate partner financial abuse, with the annual tax return providing a regular contact point. Associate Professor Ann Kayis-Kumar, the Founding Director of the UNSW Tax and Business Advisory Clinic, and Jasmine Opdam, Senior Policy and Advocacy Officer at Redfern Legal Centre’s Financial Abuse Service NSW join Gillian Bowen to explain financial abuse, how the tax system is abused by perpetrators and how tax professionals can start to recognise the signs. Resources referred to in the episode: ‘Financial abuse in the tax system – recognise the signs’RegisterFinancial Services Regulatory Framework in Relation to Financial AbuseContactSmaller Practices CentreContact For anyone personally experiencing financial abuse support is available: In Australia refer to Yourtoolkit.com In New Zealand refer to Good Shepherd All CA ANZ members can access free EAP support Financial counselling and pro bono tax services: National Debt Helpline: 1800 007 007 Small Business Debt Helpline (national): 1800 413 828 National Tax Clinic Program (for tax clinics in each state) Financial abuse specialist legal and non-legal support: Financial Abuse Service NSW at Redfern Legal Centre (New South Wales): 0481 730 344 Family and domestic violence support services: 1800 RESPECT (24-hour national helpline): 1800 737 732 Men's Referral Service: 1300 766 491 Lifeline (24-hour crisis line): 131 114 Relationships Australia: 1300 364 277 Additional workplace resources: UN Women resource (AU): Domestic and Family Violence is a Workplace Issue - The Facts UN Women resource (AU): Workplace Action on Domestic and Family Violence – Tools and Resources UN Women resource (AU): A Framework for Workplace Action on Domestic and Family Violence Employment NZ resource (NZ): Rights for Employees Affected by Domestic Violence Employment NZ resource (NZ): Managing Family Violence Leave See omnystudio.com/listener for privacy information.

A Bill has been introduced into the Australian parliament to reform the Australian anti-money laundering and counter-terrorism financing regime. This episode explains to CA ANZ members what’s in the Bill, how it may impact you, your business and your clients and when to start getting ready to comply. CA ANZ Senior Policy Advocate for Business Reform, Jill Muir joins Gillian Bowen for this practical discussion. Resources referred to in the episode: Media statement on AML/CTF BillCA ANZ Q&A on Australia's AML/CTF regime Contact videosSee omnystudio.com/listener for privacy information.

In this episode, hear directly from two employers on why they get their employees to do the CA Program over other offerings, and how it benefits your business. You’ll hear how graduates bring immediate value and have the skills for what businesses need in the future. Erinn Stanley CA, a manager at mid-tier accounting firm William Buck, and Justin Enright CA, a managing partner at Morse Group join Gillian Bowen to explain the CA Program difference. Resources referred to the in episode: CA Program information for employersCA Program information for employees See omnystudio.com/listener for privacy information.

Chartered Accountants Australia and New Zealand (CA ANZ) is the professional body for chartered accountants and one part of its role is to investigate complaints against members. This episode of Small Firm, Big Impact takes a closer look at the conduct process, how the disciplinary bodies within CA ANZ work and what members should do if a complaint is made against them. Australian Conduct Leader Kate Dixon and New Zealand Conduct Leader Rebecca Stickney join host Gillian Bowen to explain. Resources referred to in the episode: complaintsCA Advisory GroupSmall Firm, Big ImpactDecisions RegisterSee omnystudio.com/listener for privacy information.

How do you make the big decision to go out on your own, to run an accounting business? To help members decide if it’s the right move for them, Chartered Accountants Australia and New Zealand and ACCA have developed new resources that highlight the pros and cons. Just like the discussion in this episode – the resources will definitely get your brain going. Two experienced members who contributed to ‘Look before you leap’ – Amanda Gascoigne FCA and Heather Smith FCA/FCCA join Gillian for this lively chat about working for yourself. Resources referred to the episode: Look before you leapSmaller Practices CentreHow to find balance in your firmSmall Firm, Big ImpactSee omnystudio.com/listener for privacy information.

The Federal Budget has been handed down, so what’s the impact for Chartered Accountants? There is little in the way of substantive tax reform but there are announcements regarding ATO funding and powers, payday super and the instant asset write-off that members will need to be across for their clients. CA ANZ Senior Tax Advocate Susan Franks and CA ANZ Superannuation and Financial Services Leader Tony Negline were in the Budget lock-up in Canberra on Tuesday (14/05/2024) and have discussed some of what’s been revealed with Gillian Bowen. Check out all of the CA ANZ Federal Budget analysis See omnystudio.com/listener for privacy information.

Chartered Accountants Australia and New Zealand (CA ANZ) has hosted a delegation from the International Ethics Standards Board for Accountants (IESBA) for important discussions regarding ethical issues associated with rapidly evolving sustainability standards, firm culture and governance, and ethical considerations in tax planning and related services. The IESBA is the global standard setter for ethics in the accounting profession and sets the Code of Ethics for Professional Accountants (including Independence Standards) (the IESBA Code). Our local codes are based off the international code. Chair of the IESBA, Gabriela Figueiredo Dias sat down with Small Firm, Big Impact to explain why she’s in Australia, IESBA’s focus areas over the next four years and how it’ll impact you. Gabriela outlines what firms and professional accountants should be focused on in the ethics space. Resources referred to in the episode: The IESBA Strategy and Work Plan here My CACA ANZ website (This podcast episode was recorded on 8th May, 2024.) See omnystudio.com/listener for privacy information.