To develop and issue, in the public interest,
high quality professional and ethical standards.
The Accounting Professional & Ethical Standards Board (APESB) was established as an independent body in February 2006, as an initiative of CPA Australia and the Institute of Chartered Accountants Australia (now Chartered Accountants Australia & New Zealand). CPA Australia, the Chartered Accountants Australia & New Zealand (CA ANZ) and the Institute of Public Accountants (IPA) are the three Members of the APESB.

What's New?


New guidance on the application of professional standards when facing COVID-19 circumstances


Proposed revisions to clarify the role and mindset expected of accountants


APESB issues amendments to APES 110 Code of Ethics for Professional Accountants (including Independence Standards)


APESB issues guidance on APES 110 Code Prohibitions for all Audit and Review Engagements


APESB and IESBA Staff collaborate on ethics guidance for COVID-19


APESB welcomes Monitoring Group report on the international audit and ethics standard-setting system


New Independence Guide - an essential tool for auditors

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