Mission & Vision

Mission & Vision

What we are striving to achieve

Exemplary levels of professionalism and ethical behaviour in the accounting profession.

We will promote professionalism and ethical behaviour and maximise the integrity of the accounting profession by:

  • Issuing professional and ethical standards that are relevant to members of the Professional Accounting Bodies* while serving the public interest.
  • Effectively engaging our key stakeholders, including professional accountants, the public, government bodies, regulators and the Professional Accounting Bodies.
  • Influencing and responding to the national and international agenda in relation to professional and ethical standards.
  • Promoting that professionalism and ethical conduct drive the behaviour of accountants and conducting outreach activities in collaboration with key stakeholders.

Statement of Purpose

Who we are and what we do

  • To develop and issue, in the public interest, high quality professional and ethical standards.


How we will achieve it

To be consultative and transparent in all our activities and work independently and resourcefully in the public interest.

We are committed to:

  • Being independent, consultative and transparent in our work.
  • Encouraging universal access to standards that are easy to use and understand.
  • Working innovatively in the public interest to guide the ethical and professional practices of accountants.

* Professional Accounting Bodies means CPA Australia, Chartered Accountants Australia and New Zealand and the Institute of Public Accountants who are all members of the APESB.

APESB at a Glance

The Accounting Professional & Ethical Standards Board (APESB) is an independent, national body that sets the code of ethics and professional standards with which accounting professionals who are members of CPA Australia, CA ANZ or IPA must comply. The APESB is equally funded by CPA Australia, CA ANZ and the IPA.


The Accounting Professional & Ethical Standards Board (APESB) corporate structure is one of a company limited by guarantee.

Annual Reports

Read about our key strategies, work plan and engagement activities.

APESB mobile app

Access APESB pronouncements on the go.

Register for APESB Updates

Thank you! Your subscription has been confirmed. You'll hear from us soon.