To develop and issue, in the public interest,
high quality professional and ethical standards.
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.
Standards & Guidance
2021-2025 Focus Areas
What's New?
24/11/2023
APESB issues revisions to the definitions of Listed Entity and Public Interest Entity in the Code
22/08/23
APESB revises guidance on prohibitions in the Code for auditors
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
Industry News
Interest Areas
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