Consultations & Projects

All Projects

You can view a list of all current APESB projects here.

Project Name	Description
Review of APES 215 Forensic Accounting Services	This project aims to review and revise APES 215 Forensic Accounting Services including examples of forensic accounting services.
Non-Assurance Services related provisions in the Code	This project aims to review and revise the Non-Assurance Services related provisions in APES 110 Code of Ethics for Professional Accountants (including Independence Standards).
Fee-related provisions in the Code	This project aims to review and revise the fee-related provisions of APES 110 Code of Ethics for Professional Accountants (including Independence Standards).
Objectivity of Engagement Quality Reviewers	This project aims to include provisions in APES 110 Code of Ethics for Professional Accountants (including Independence Standards) to address the threats to objectivity of engagement quality reviewers and other appropriate reviewers.
Quality Management for Non-Assurance Services	This project aims to reissue APES 320 Quality Control for Firms as APES 320 Quality Management for Firms that provide Non-Assurance Services
Artificial Intelligence (AI) & Digital Technology	This project aims to build an understanding of how Artificial Intelligence and Digital Technology is being used by professional accountants and to determine whether additional professional and ethical obligations or guidance is required in this area to assist professional accountants.
Review of APES 230 Financial Planning Services	This project aims to review APES 230 Financial Planning Services to ensure that it remains appropriate in the midst of the significant developments, including legislative and regulatory changes, that have occurred and are ongoing in the financial services industry.
Proposed revisions to APES 330 Insolvency Services	This project aims to revise APES 330 Insolvency Services (APES 330) to address the Federal Government's insolvency reforms to assist small businesses. This project is now complete. The revised APES 330 was issued on 15 December 2021 and is effective from 1 April 2022, with early adoption permitted.
Proposed revisions to APES GN 30 Outsourced Services	This project aims to review APES GN 30 Outsourced Services (APES GN 30) and its use and effectiveness in public practice. The project also considered revisions to align with the revised APES 305 Terms of Engagement (Dec 2020) which is effective for engagements commencing on or after 1 July 2021. This project is now complete. The revised Guidance Note was issued on 25 June 2021 and is effective from the date of issue.
Role and Mindset	Accounting Professional & Ethical Standards Board Limited (APESB) proposes revisions to APES 110 Code of Ethics for Professional Accountants (including Independence Standards) to promote the Role and Mindset expected of Professional Accountants. This project is now completed with the amending standard issued 31 March 2021, which becomes effective from 1 January 2022.
Whistleblowing	This project aims to clarify how the new whistleblowing legislation interacts with the professional and ethical obligations of professional accountants set out in APESB pronouncements. This project is now complete. The Whistleblowing & Confidentiality - APESB Technical Staff Publication was issued on 5 February 2021.

Exposure Drafts Open for Comment

You can view all exposure drafts, consultation papers or discussion papers that are open for comment here.

If an exposure draft is no longer open for comment you may email your submission to: sub@apesb.org.au.

Currently no exposure drafts are open for comment.

Exposure Drafts Closed for Comment

View all exposure drafts, consultation papers or discussion papers that are no longer open for comment but are still part of an open project being considered by APESB. This includes the submissions made to the closed exposure drafts.

Name

Documents

Comments

Fee-related provisions in the Code

Media Release

Exposure Draft ED 03/21

Organisation	PDF
CPA Australia	View
Chartered Accountants Australia and New Zealand	View
KPMG	View
The SMSF Audit Office	View
Ernst & Young	View
Deed Dot Com Dot Au	View
AASB	View
Audit My Super	View
Pitcher Partners	View
SMSF Auditors Association	View
SMSF Association	View
C Simpson	View
Deloitte	View
Joint SMSF Firms	View
IPA	View
I McKenzie	View
AUASB	View
Australian Securities and Investments Commission - Confidential
Australian Taxation Office - Confidential

Objectivity of Engagement Quality Reviewers

APES 110 Code of Ethics for Professional Accountants (including Independence Standards) (Nov 2018)

Technical Alert

Exposure Draft ED 02/21

Organisation	PDF
Pitcher Partners	View
Institute of Public Accountants	View
Chartered Accountants Australia and New Zealand	View
CPA Australia	View
Deloitte	View
Ernst & Young	View
KPMG	View
Chartered Accountants Australia and New Zealand - addendum to original submission	View
Australian Securities and Investments Commission - Confidential
Grant Thornton	View

Quality Management for Non-Assurance Services

Media Release

Exposure Draft

Mapping Table

Organisation	PDF
Pitcher Partners	View
KPMG	View
CPA Australia	View
Philip Priest	View
Chartered Accountants Australia and New Zealand (CA ANZ)	View
Craig Allen	View
PwC	View
Institute of Public Accountants (IPA)	View
Deloitte	View

Review of APES 230 Financial Planning Services

Consultation Paper 01/19 Review of APES 230 Financial Planning Services (CP 01/19)

Organisation	PDF
CPA Australia	View
William Buck	View
CA ANZ	View
Bongiorno Wealth Management	View
IPA	View
AFA	View
R Brown & S Haddan	View
Pitcher Partners	View

Work Program

Find out more about the APESB Standards and Guidance Note Work Program here, including what projects are on the agenda, key milestones and timelines.

Current Work Program

Completed Work Programs

International Exposure Drafts

You can view all international exposure drafts, consultation papers or discussion papers that are open for comment here.

View International Exposure Drafts