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?

19/11/2020

APESB's Response to the PJC's Final Report on Regulation of Auditing in Australia

2/11/2020

APESB's Submission on Draft FASEA Financial Planners & Advisers Code of Ethics

30/10/2020

A framework for ethical behaviour

16/10/2020

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

8/10/2020

Proposed revisions to clarify the role and mindset expected of accountants

30/09/2020

APESB issues amendments to APES 110 Code of Ethics for Professional Accountants (including Independence Standards)

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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