Consultations & Projects

All Projects

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

Project Name Description

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).

This project aims to update the suite of APESB pronouncements to refer to the new quality management standards issued by the AUASB and for the reissued APES 320 Quality Management for Firms that provide Non-Assurance Services.

The revisions to APES 110 Code of Ethics for Professional Accountants (including Independence Standards) for the new quality management standards are addressed in a separate APESB project 'Quality Management Conforming Amendments to the Code'.

This project aims to update APES 110 Code of Ethics for Professional Accountants (including Independence Standards) to refer to the new quality management standards issued by the AUASB and for the reissued APES 320 Quality Management for Firms that provide Non-Assurance Services.

The revisions to other APESB pronouncements for the new quality management standards are addressed in a separate APESB project 'Quality Management Conforming Amendments to other APESB pronouncements'.

This project aims to review and revise APES 205 Conformity with Accounting Standards in light of developments in standards issued by the Australian Accounting Standards Board (AASB).

This project aims to review and revise the Non-Assurance Services provisions in APES 110 Code of Ethics for Professional Accountants (including Independence Standards).

This project aims to review and revise the definitions of Listed Entity and Public Interest Entity in APES 110 Code of Ethics for Professional Accountants (including Independence Standards).

The comment period for the exposure draft has been extended to 12 December 2022.

This project aims to review and revise APES 215 Forensic Accounting Services including examples of forensic accounting 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.

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.

This project aims to review and revise the fee-related provisions of APES 110 Code of Ethics for Professional Accountants (including Independence Standards) (the Code).

This project is now completed with the amending standard issued on 7 July 2022. The amending standard is effective from 1 January 2023, with early adoption permitted.

This project aims to reissue APES 320 Quality Control for Firms as APES 320 Quality Management for Firms that provide Non-Assurance Services.

This project is now completed with the reissue of APES 320 as Quality Management for Firms that provide Non-Assurance Services in February 2022. The reissued APES 320 is effective from 1 January 2023, with early adoption permitted.

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.

This project is now completed with the amending standard issued on 18 February 2022. The amending standard is effective from 1 January 2023, with early adoption permitted.

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.

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

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
Organisation PDF
Pitcher Partners View
CA ANZ View
CPA Australia View
Deloitte View
Institute of Public Accountants View
Organisation PDF
PricewaterhouseCoopers View
Institute of Public Accountants View
CPA Australia & Chartered Accountants Australia and New Zealand (CA ANZ) View
KPMG View
Deloitte View
Australian Charities and Not-for-profits Commission (ACNC) View
D Hardidge View
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.

International Exposure Drafts

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

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