To develop and issue, in the public interest,
high quality professional and ethical standards.
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.
Standards & Guidance
2021-2025 Focus Areas
What's New?
25/03/2025
New ethics and independence standards for sustainability reporting and assurance
31/01/2025
APESB issues new ethical standards for tax practitioners
22/01/2025
APESB issues revised Corporate Finance Pronouncements
16/01/2024
APESB issues revised APES GN 20 Scope and Extent of Work for Valuation Services
20/12/2024
APESB issues a new compiled Code and prohibitions guidance
15/10/2024
APESB issues revised APES 310 Client Monies
Industry News
Interest Areas
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