This project aims to update the suite of APESB pronouncements to incorporate changes due to the release of the Compiled Code (June 2023) for APES 110 Code of Ethics for Professional Accountants (including Independence Standards) (the Code) and the subsequent release of Amending Standards for revisions to the Definitions of Listed Entity and Public Interest Entity (PIEs) in November 2023 and Technology-related revisions in June 2024.
The Code conforming amendments to other APESB pronouncements is based on the Compiled Code (June 2023) for APES 110 Code of Ethics for Professional Accountants (including Independence Standards) (the Code) and the subsequent release of Amending Standards for revisions to the Definitions of Listed Entity and Public Interest Entity (PIEs) in November 2023 and Technology-related revisions in June 2024.
Please refer to Project Development Tab for information on this project.
Exposure Draft
Proposed revisions to APESB pronouncements for Code Conforming Amendments
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