This project aims to review and revise the fee-related provisions of APES 110 Code of Ethics for Professional Accountants (including Independence Standards).
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
Board Papers 2020
Submission to IESBA
The Exposure Draft is expected to be released in the first half of 2021.
Access APESB pronouncements on the go.