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 proposes to enhance the non-assurance provisions in the Code of Ethics


Proposed amendments to APES 205 Conformity with Accounting Standards


APESB seeks feedback on proposed Quality Management-related conforming amendments to the Code


APESB makes submissions to the IESBA on international exposure drafts


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


APESB issues amendments to the Code on the objectivity of reviewers


APES 330 Insolvency Services reissued to address small business insolvency reforms

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