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) (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.

Amending Standard
Media Release
Basis for Conclusions

Project Contact

contact APESB

Project Lead

Jacinta Hanrahan Principal

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Project Stages

Review of the Fees-related provisions in the Code is based on an IESBA project.

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

Board Papers 2021

Proposed revisions to APES 110 for Fees (BM 106 May 2021)

Extract of Draft ED 03/21 Fees (BM 106 May 2021)

Extract of UK Govt proposals (BM 106 May 2021)

Proposed revisons to APES 110 for Fees (BM 105 Mar 2021)

Draft ED 03/21 - Marked up (BM 105 Mar 2021)

Draft ED 03/21 - Clean (BM 105 Mar 2021)

Review and Analysis of APESB Submission key comments. and IESBA Responses (BM 105 Mar 2021)

Preliminary research on options concerning fee categories (BM 105 Mar 2021)

Board Papers 2020

Key Issues in IESBA Exposure Drafts (BM 98 Mar 2020)

Summary of key proposals in the IESBA Exposure Drafts (BM 98 Mar 2020)

IESBA Update for NZ Outreach (BM 98 Mar 2020)

Submission to the IESBA's proposals

APESB Submission - May 2020

Exposure Draft 01/22

Proposed Amendments to Fee-related provisions of APES 110 Code of Ethics for Professional Accountants (including Independence Standards)

Technical alert

Submissions to ED 01/22

Chartered Accountants Australia and New Zealand

SMSF Association

Joint SMSF Firms

Australian Taxation Office - Confidential

Board Papers 2022

Proposed revisions to APES 110 for Fees (BM 113 - Mar 2022)

Revised wording Fee dependency on a referral source provisions (BM 113 - Mar 2022)

General Comments Table ED 03/21 (BM113 - Mar 2022)

General Comments Table ED 03/21 - Attachment 1 (BM113 - Mar 2022)

Specific Comments Table ED 03/21 (BM113 - Mar 2022)

Specific Comments Table ED 03/21 - Attachment 1 (BM 113 - Mar 22)

Regulators Comments Table - CONFIDENTIAL (BM113 - Mar 2022)

Exposure Draft 03/21

Proposed Amendments to Fee-related provisions of APES 110 Code of Ethics for Professional Accountants (including Independence Standards)

Submissions to ED 03/21

Chartered Accountants Australia and New Zealand

SMSF Audit Office

Joint SMSF Firms

Deed Dot Com Dot Au

Pitcher Partners

SMSF Auditors Association

SMSF Association

Australian Securities and Investments Commission - Confidential

Australian Taxation Office - Confidential

Board Papers 2021

Proposed revisions to fee-related provisions in the Code (BM 111 Nov 21)

Referral source stakeholder engagement (BM 111 Nov 21)

Project completed

Amending Standard issued July 2022 and effective from 1 January 2023

Amendments to the Fee-related provisions of the Code of Ethics for Professional Accountants (including Independence Standards)

Basis for Conclusions

Board Papers 2022

Proposed revisions to APES 110 Fees (BM114 - Jun 2022)

Draft APES 110 AS Fees (Mark-up from ED) (BM114 - Jun 2022)

Draft Basis for Conclusions (BM114 - Jun 2022)

General Comments Table ED 01-22 (BM114 - Jun 2022)

Specific Comments Table ED 01-22 (BM114 - Jun 2022)

Attachment 1 - Specific Comments Table ED 01-22 (BM114 - Jun 2022)

Regulators Comments Table - Confidential (BM114 - Jun 2022)

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