Non-Assurance Services provisions in the Code
This project aims to review and revise the Non-Assurance Services provisions in APES 110 Code of Ethics for Professional Accountants (including Independence Standards).
This project is now completed with the amending standard issued on 21 December 2022. The amending standard is effective from 1 July 2023, with early adoption permitted.
Related Documents:
Media ReleaseAmending Standard
Basis for Conclusions
| Comment | |
|---|---|
| KPMG | View |
| EY | View |
| BDO | View |
| CA ANZ | View |
| CPA Australia | View |
| Deloitte | View |
| IPA | View |
| PricewaterhouseCoopers | View |
| Australian Securities and Investments Commission - Confidential | |
| Australian Taxation Office - Confidential |
Project Stages
Review of the Non-Assurance Services provisions in the Code is based on an IESBA project.
Please refer to Project Development Tab for information on this project.
Board papers 2022
Proposed revisions to the Non-Assurance Services provisions of APES 110 (BM 114 - Jun 2022)
ASIC Submission APES 110 Taxation Advisory & Planning Services (BM 114 - Jun 2022)
Tax Advisory and Tax Planning Services Analysis New to Extant (BM 114 - Jun 2022)
Proposed revisions NAS Draft (Clean) (BM 114 - Jun 2022)
Project update on Non-Assurance Services (BM113 - Mar 22)
Summary analysis of APESB NAS survey (BM 113 - Mar 22)
All responses to Question 3 of the NAS Survey (BM 113 - Mar 22)
Summary analysis of APESB sponsored NAS survey (BM 113 - Mar 22)
Board Papers 2021
Project Update (BM 109 - Sep 2021)
Survey Questions (BM 109 - Sep 2021)
Proposed revisions to APES 110 for Non-Assurance Services (BM 107 - Jun 2021)
Extract of draft ED 04/21 on Non-Assurance Services (BM 107 - Jun 2021)
Proposed revisions to APES 110 for Non-Assurance Services (BM 105 - Mar 2021)
Technical Staff Preliminary Drafting Suggestions (BM 105 - Mar 2021)
Exposure Draft
Proposed Amendments to the Non-Assurance Services Provisions of APES 110 Code of Ethics for Professional Accountants (including Independence Standards)
Submissions made to ED 04/22
Chartered Accountants Australia and New Zealand (CA ANZ)
Institute of Public Accountants (IPA)
Australian Securities and Investments Commission (ASIC) - CONFIDENTIAL
Board Papers 2022
Proposed Revisions to NAS provisions of APES 110 (BM 117 - Dec 2022)
General Comments Table ED 04/22 (BM 117 - Dec 2022)
Specific Comments Table ED 04/22 (BM 117 - Dec 2022)
ASIC Submission NAS Public May 22 (BM 117 - Dec 2022)
ASIC Submission NAS Oct 22 CONFIDENTIAL (BM 117 - Dec 2022)
ATO Submission NAS Nov 22 CONFIDENTIAL (BM 117 - Dec 2022)
Regulators Comments Table ED 04 22 CONFIDENTIAL (BM 117 - Dec 2022)
Australian Tax Advisory Firm Governance - Best Practice Principles(BM 117 - Dec 2022)
Proposed Revisions to NAS Provisions of the Code (Marked-up) (BM 117 - Dec 2022)
Draft Basis for Conclusions APES 110 NAS (BM 117 - Dec 2022)
Project completed
Amending Standard issued December 2022 and effective from 1 July 2023
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