This project aims to review APESB's guidance documents on APES 110 Prohibitions applicable to Auditors for all Audit, Review and Sustainability Assurance Engagements, Audit Partner Rotation, Whistleblowing and Confidentiality, to ensure continued relevance and consistency with APES 110, incorporating the new Amending Standards.
Board Papers 2025
Audit Partner Rotation, Whistleblowing and Confidentiality
Proposed review of APESB guidance documents (BM 132 - Sep 2025)
Board Papers 2026
Whistleblowing and Confidentiality
Proposed Revised Guidance Whistleblowing and Confidentiality (BM 136 - Jun 2026)
APESB Whistleblowing Tech Staff Publication (Revised 202X) DRAFT (Marked-up) (BM 136 - Jun 2026)
Board Papers 2026
Audit Partner Rotation
Proposed Revised APESB Guidance on Audit Partner Rotation (BM 136 - Jun 2026)
APESB Partner Rotation General Comments Table (for Board only) (BM 136 - Jun 2026)
APESB Partner Rotation Specific Comments Table (for Board only) (BM 136 - Jun 2026)
DRAFT Revised APESB Rotation QAs (Marked up from Mar 26 BM) (BM 136 - Jun 2026)
DRAFT Revised APESB Rotation QAs (Marked up all changes) (BM 136 - Jun 2026)
Proposed revised APESB Guidance on Audit Partner Rotation (BM 135 - Mar 2026)
DRAFT APESB Rotation QAs 2026 (Clean) (BM 135 - Mar 2026)
DRAFT APESB Rotation QAs 2026 (Marked_Up) (BM 135 - Mar 2026)
Board Papers 2025
Audit Partner Rotation
Update on APESB guidance on Audit Partner Rotation (BM 134 - Dec 2025)
Board Papers 2025
APES 110 Prohibitions document
APESB guidance on prohibitions in APES 110 (BM 132 - Sep 2025)
IESBA PIE Prohibitions List in IESSA (BM 132 - Sep 2025)
Draft APES 110 Prohibitions document (Marked-up) (BM 132 - Sep 2025)
Access APESB pronouncements on the go.
Register for APESB Updates