Superseded Pronouncements

Until February 2006, CPA Australia and the Institute of Chartered Accountants in Australia developed miscellaneous professional statement (APSs) and guidance notes (GNs) that applied to members of these professional accounting bodies.

APESB took over responsibility for issuing these standards from February 2006 onwards, and the APS and GN series has nearly been fully phased out and replaced with Accounting Professional and Ethical Standards (APESs) and APES GNs.

A table is provided below which matches issued APESB standards to their equivalent APSs and GNs which they have replaced.