Superseded Pronouncements

Until February 2006, CPA Australia and the ICAA developed miscellaneous professional statements (APSs) and guidance notes (GNs) that applied to members of these two professional accounting bodies.

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

A table is provided below which matches the new APESB standards (including effective dates) to their superseded APSs and GNs which they have replaced.

The new APESB Standards and their superseded APSs and GNs

APESB has also revised or reissued APES pronouncements since 2006. The superseded APES pronouncements are provided below.

APES 100-200 All Members


APES 300 Members in Public Practice


GN 30 Members in Public Practice


GN 40 Members in Business