Issued Standards

APESB standards contain the professional rules on ethics and requirements relating to the conduct and performance of professional services across various types of engagements. They are mandatory for all members of the professional accounting bodies. APESB standards currently fall into the following four categories:

Code of Ethics for Professional Accountants (‘APES 100’ series)
Professional standards applicable to all members (‘APES 200’ series)
Professional standards applicable to members in public practice (‘APES 300’ series)
Professional standards applicable to members in business (‘APES 400’ series)

100-200	All Members
APES 110	Code of Ethics for Professional Accountants Standard Basis for Conclusion Media Release
APES 205	Conformity with Accounting Standards Standard Basis for Conclusion Media Release
APES 210	Conformity with Auditing and Assurance Standards Standard Basis for Conclusion Media Release
APES 215	Forensic Accounting Services Standard Basis for Conclusion Media Release
APES 220	Taxation Services Standard Basis for Conclusion Media Release
APES 225	Valuation Services Standard Basis for Conclusion Media Release
APS 12	Statement of Financial Advisory Services - Standard under review Standard

300	Members in Public Practice
APES 305	Terms of Engagement Standard Basis for Conclusion Media Release
APES 315	Compilation of Financial Information Standard Basis for Conclusion Media Release
APES 320	Quality Control for Firms Standard Basis for Conclusion Media Release
APES 330	Insolvency Services Standard Basis for Conclusion Media Release
APES 345	Reporting on Prospective Financial Information Prepared in Connection with a Disclosure Document Standard Basis for Conclusion Media Release
APES 350	Participation by Members in Public Practice in Due Diligence Committees in connection with a Public Document Standard Basis for Conclusion Media Release
APS 3000	APS 10 Trust Accounts - Standard under review Standard

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