Consultations & Projects

All Projects

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

Project Name Description

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

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).

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

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

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 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 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.

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.

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

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
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
Organisation PDF
Pitcher Partners View
Institute of Public Accountants View
CA ANZ View
CPA Australia 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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