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?

14/09/2023

APESB issues revised APES GN 30 Outsourced Services

11/09/2023

APESB issues revised APES 225 Valuation Services

01/09/2023

Proposed Technology-related revisions to the Code

31/8/2023

APESB's Submission to PJC Inquiry on Ethics and Professional Accountability

22/08/23

APESB revises guidance on prohibitions in the Code for auditors

21/07/23

APESB's Submission on Treasury's Paper on Climate Related Financial Disclosure

17/07/23

APESB's Submission to the Inquiry into the NSW Government's use of consultants

14/07/2023

APESB and IESBA Staff collaborate on guidance on Independence and Technology-related Services

30/06/2023

Amendments to the Code to strengthen independence for Group Audits

23/06/2023

APESB issues revised APES 215 Forensic Accounting Services

11/05/2023

APESB issues a compiled Code of Ethics

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