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?

31/03/2021

Amendments to the Code to promote the role and mindset expected of accountants

22/03/2021

Proposed amendments to the Code addressing the objectivity of engagement quality reviewers

12/03/2021

Proposed revisions to Outsourced Services

11/2/2021

APESB marks 15-year anniversary milestone

5/2/2021

New guidance on the application of professional standards to whistleblowing

4/12/2020

APESB issues revised APES 305 Terms of Engagement

16/10/2020

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

12/08/2020

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

27/05/2020

New Independence Guide - an essential tool for auditors

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