Code Conforming Amendments for other APESB pronouncements
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.
This project is now completed, with the relevant APESB pronouncements updated to reflect the changes in the Code.
Related Documents:
Technical AlertExposure Draft 04/24
| Comment | |
|---|---|
| EY | View |
| Deloitte | View |
| CA ANZ | View |
Project Stages
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 ED 04/24
Proposed revisions to APESB's Transaction Advisory Services pronouncements
Exposure Draft ED 01/24
Proposed revisions to APESB pronouncements for Code Conforming Amendments
Project Completed
APES 350 Participation by Members in Public Practice in Due Diligence Committees in connection with a Public Document (Issued January 2025) - effective from 1 April 2025
APES 345 Reporting on Prospective Financial Information prepared in connection with a Public Document (Issued January 2025) - effective from 1 April 2025
APES GN 31 Professional and Ethical Considerations relating to Low Doc Offering Sign-offs (Issued January 2025) - effective from 22 January 2025
APES GN 20 Scope and Extent of Work for Valuation Services (Issued January 2025) - effective from 16 January 2025
APES 225 Valuation Services (Issued October 2024) - effective from 1 January 2025
APES 215 Forensic Accounting Services (Issued October 2024) - effective from 1 January 2025
APES 210 Conformity with Auditing and Assurance Standard (Issued September 2024) - effective from 1 January 2025
APES 305 Terms of Engagement (Issued September 2024) - effective from 1 January 2025
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