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 revised APES GN 30 Outsourced Services


APESB announces proposals to strengthen the fees provisions of the Code


APESB's submission on IESBA's Proposed Revisions to the Definitions of Listed Entity and Public Interest Entity In the Code


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


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


New guidance on the application of professional standards to whistleblowing


APESB issues revised APES 305 Terms of Engagement

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