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).
Related Documents:
Media ReleaseExposure Draft ED 04/22
| 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 & Planing 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 (BM113 - Mar 22)
All responses to Question 3 of the NAS Survey (BM113 - Mar 22)
Summary analysis of APESB sponsored NAS survey (BM113 - 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 June 2021)
Extract of draft ED 04/21 on Non-Assurance Services (BM 107 June 2021)
Proposed revisions to APES 110 for Non-Assurance Services (BM 105 March 2021)
Technical Staff Preliminary Drafting Suggestions (BM 105 March 2021)
Exposure Draft
Proposed Amendments to the Non-Assurance Services Provisions of APES 110 Code of Ethics for Professional Accountants (including Independence Standards)
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