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?


APESB issues a compiled Code of Ethics


APESB issues revised APES 345 Reporting on Prospective Financial Information prepared in connection with a Public Document


APESB issues revised APES 350 Participation by Members in Public Practice in Due Diligence Committees in connection with a Public Document


APESB issues revised APES GN 31 Professional and Ethical Considerations relating to Low Doc Offering Sign-offs


APESB announces proposals to strengthen independence for Group Audits


APESB issues revised APES 315 Compilation of Financial Information


APESB issues revised APES 325 Risk Management for Firms


Code of Ethics updated to restrict services provided by external auditors to clients

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