Issued Guidance Notes

Home > Standards & Guidance > Issued Guidance Notes

Guidance notes contain guidance material to assist accounting professionals who are members of CPA Australia, CA ANZ or IPA to comply with the relevant APESB standards. They do not replace or interpret requirements contained in the standards.


GN 20 All Members - yet to be issued Yet to be issued to be issued


GN 30 - yet to be issued GN 30 yet to be issued Guidance Note


GN 40 Members in Business GN 40 Members in Business Guidance Note

APESB mobile app

Access APESB pronouncements on the go.

Issued Guidance Notes

GN 20 All Members - effective from 1 January 2020

GN 30 Members in Public Practice- effective from 1 January 2020

GN 40 Members in Business - effective from 1 January 2020

APESB mobile app