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 a compiled Code of Ethics


Quality Management-related conforming amendments to the Code


Proposed quality management-related conforming amendments to APESB pronouncements


APES 205 Conformity with Accounting Standards revised to address AASB changes

APESB is seeking feedback in Technology Surveys for Forensic Accounting and Valuation Services


APESB and AUASB webinar on Proposed revisions relating to Public Interest Entities (PIEs)


Proposed revisions to the definitions of Listed Entity and Public Interest Entity in the Code - comment deadline extended to 12 December 2022


APESB strengthens the fees provisions of the Code of Ethics


APESB webinar on the reissue of APES 320 Quality Management for Firms that provide Non-Assurance Services - 3 May 2022


APESB releases new quality management standard for non-assurance services

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