Review of APES 205 Conformity with Accounting Standards

This project aims to review and revise APES 205 Conformity with Accounting Standards in light of developments in standards issued by the Australian Accounting Standards Board (AASB).

This project is now complete. The revised APES 205 was issued on 25 October 2022 and is effective from 1 January 2023, with early adoption permitted

Technical Alert
Exposure Draft ED 03/22
Comment PDF
PricewaterhouseCoopers View
Institute of Public Accountants View
CPA Australia & Chartered Accountants Australia and New Zealand (CA ANZ) View
KPMG View
Deloitte View
Australian Charities and Not-for-profits Commission (ACNC) View
D Hardidge View
Project Contact
Project Lead
Jon Reid Senior Technical Manager
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