Quality Management Conforming Amendments to other APESB pronouncements
This project aims to update the suite of APESB pronouncements to refer to the new quality management standards issued by the AUASB and for the reissued APES 320 Quality Management for Firms that provide Non-Assurance Services.
The revisions to APES 110 Code of Ethics for Professional Accountants (including Independence Standards) for the new quality management standards are addressed in a separate APESB project 'Quality Management Conforming Amendments to the Code'.
Related Documents:
Technical AlertExposure Draft 06/22
| Comment | |
|---|---|
| Institute of Public Accountants | View |
| CA ANZ | View |
| CPA Australia | View |
Project Stages
The quality management conforming amendments to other APESB pronouncements is based on revisions made to quality management standards.
Please refer to Project Development Tab for information on this project.
Exposure Draft
Proposed quality management-related conforming amendments to APESB pronouncements
Board Papers 2023
Proposed Amendments to APESB Pronouncements for QM (BM 118 - Feb 23)
General Comments Table ED 06/22 (BM 118 - Feb 23)
Proposed Revised APES 315 2023 (Clean) (BM 118 - Feb 23)
Proposed Revised APES 325 2023 (Clean) (BM 118 - Feb 23)
Proposed Revised APES 345 2023 (Marked-up) (BM 118 - Feb 23)
Proposed Revised APES 350 2023 (Marked-up) (BM 118 - Feb 23)
Project Completed
Revised Standards issued March 2023 and effective from 1 April 2023
APES 315 Compilation of Financial Information
Technical Update 2023/2 - APES 315
APES 325 Risk Management for Firms
Technical Update 2023/1 - APES 325
Technical Update 2023/3 - APES 345
Technical Update 2023/4 - APES 350
APES GN 31 Professional and Ethical Considerations relating to Low Doc Offering Sign-offs
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