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
Comment PDF
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 Contact
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.

Exposure Draft 01/22

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

Exposure Draft 03/21

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

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