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).

In May 2021, APESB issued exposure draft ED 03/21 Proposed revisions to Fee-related provisions of APES 110 Code of Ethics for Professional Accountants (including Independence Standards). Submissions for this exposure draft are listed on the projects page.

In March 2022, APESB determined to re-expose the referral source provisions of the Code. The amended proposals for these provisions are outlined in Exposure Draft 01/22 Proposed revisions to Fee-related provisions of APES 110 Code of Ethics for Professional Accountants (including Independence Standards).

Technical Alert
Exposure Draft ED 01/22
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
CLOSED FOR COMMENT

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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