Compilation of APES 110

Compilation of APES 110

This project aims to create a Compiled APES 110 Code of Ethics for Professional Accountants (including Independence Standards) (Compiled Code) to enhance accessibility and usability of APES 110 Code of Ethics for Professional Accountants (including Independence Standards) (the Code). The Compiled Code compiles four amending standards with the original Code. These amendments were made due to other local and international developments taking place.

By the end of 2022, the Board will be considering the approval of two further amending standards. These are Quality Management-related Conforming Amendments to APES 110 Code of Ethics for Professional Accountants (including Independence Standards) and Amendments to the Non-Assurance Services provisions of APES 110 Code of Ethics for Professional Accountants (including Independence Standards).

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Project Contact
Project Lead
Jacinta Hanrahan Principal
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