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.
Related Documents:
Amending StandardMedia Release
Basis for Conclusions
| Comment | |
|---|---|
| CPA Australia (ED 03/21) | View |
| Chartered Accountants Australia and New Zealand (ED 03/21) | View |
| KPMG (ED 03/21) | View |
| The SMSF Audit Office (ED 03/21) | View |
| Ernst & Young (ED 03/21) | View |
| Deed Dot Com Dot Au (ED 03/21) | View |
| AASB (ED 03/21) | View |
| Audit My Super (ED 03/21) | View |
| Pitcher Partners (ED 03/21) | View |
| SMSF Auditors Association (ED 03/21) | View |
| SMSF Association (ED 03/21) | View |
| C Simpson (ED 03/21) | View |
| Deloitte (ED 03/21) | View |
| Joint SMSF Firms (ED 03/21) | View |
| IPA (ED 03/21) | View |
| I McKenzie (ED 03/21) | View |
| AUASB (ED 03/21) | View |
| Australian Securities and Investments Commission (ED 03/21) - Confidential | |
| Australian Taxation Office (ED 03/21) - Confidential | |
| CPA Australia (ED 01/22) | View |
| Deloitte (ED 01/22) | View |
| IPA (ED 01/22) | View |
| Chartered Accountants Australia and New Zealand (ED 01/22) | View |
| SMSF Association (ED 01/22) | View |
| Australian Taxation Office (ED 01/22) - Confidential | |
| Joint SMSF Firms (ED 01/22) | View |
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)
Exposure Draft 01/22
Proposed Amendments to Fee-related provisions of APES 110 Code of Ethics for Professional Accountants (including Independence Standards)
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)
Exposure Draft 03/21
Proposed Amendments to Fee-related provisions of APES 110 Code of Ethics for Professional Accountants (including Independence Standards)
Project completed
Amending Standard issued July 2022 and effective from 1 January 2023
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)
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