Definition of Engagement Team and Group Audits

This project aims to strengthen and clarify the independence principles in the Code of Ethics that apply to individuals and firms for the audit of group financial statements. The project will also amend the definition of Engagement Team to align with auditing and assurance standards, and also clarify the implications of this change and the independence requirements that apply.

Exposure Draft 01/23
Technical Alert
Project Contact
Project Lead
Jacinta Hanrahan Principal
CLOSED FOR COMMENT

Project Stages

Proposed revisions to the Code relating to the definition of Engagement Team and Group Audit is based on an IESBA project.

Please refer to Project Development Tab for information on this project.

Exposure Draft

Proposed Revisions to APES 110 Code of Ethics for Professional Accountants (including Independence Standards) Relating to the Definition of Engagement Team and Group Audits

Project Status

Project in progress.

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