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


APESB and IESBA Staff collaborate on ethics guidance for COVID-19


APESB welcomes Monitoring Group report on the international audit and ethics standard-setting system


APESB proposes revisions to terms of engagement standard


APESB issues submissions to the IESBA on Non-Assurance Services and Fees


New Independence Guide - an essential tool for auditors


Former Auditor General Colin Murphy joins APESB


Strong auditor independence requirements: a key feature of the revised Code of Ethics

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