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.
What's New?
28/03/23
APESB issues revised APES 345 Reporting on Prospective Financial Information prepared in connection with a Public Document
28/03/23
APESB issues revised APES 350 Participation by Members in Public Practice in Due Diligence Committees in connection with a Public Document
28/03/23
APESB issues revised APES GN 31 Professional and Ethical Considerations relating to Low Doc Offering Sign-offs
21/03/23
APESB announces proposals to strengthen independence for Group Audits
09/03/2023
APESB issues revised APES 315 Compilation of Financial Information
06/03/2023
APESB issues revised APES 325 Risk Management for Firms
21/12/2022
Code of Ethics updated to restrict services provided by external auditors to clients
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