Objectivity of Engagement Quality Reviewers
This project aims to include provisions in APES 110 Code of Ethics for Professional Accountants (including Independence Standards) to address the threats to objectivity of engagement quality reviewers and other appropriate reviewers.
This project is now completed with the amending standard issued on 18 February 2022. The amending standard is effective from 1 January 2023, with early adoption permitted.
Related Documents:
APES 110 Code of Ethics for Professional Accountants (including Independence Standards) (Nov 2018)Technical Alert
Exposure Draft ED 02/21
| Comment | |
|---|---|
| Pitcher Partners | View |
| Institute of Public Accountants | View |
| Chartered Accountants Australia and New Zealand | View |
| CPA Australia | View |
| Deloitte | View |
| Ernst & Young | View |
| KPMG | View |
| Chartered Accountants Australia and New Zealand - addendum to original submission | View |
| Australian Securities and Investments Commission - Confidential | |
| Grant Thornton | View |
Project Stages
Proposed Amendments to the Code addressing the Objectivity of Engagement Quality Reviewers is based on an IESBA project.
Please refer to Project Development tab for information on this project.
Board Papers 2021
Proposed Amendments to APES 110 Code of Ethics MARK UP (BM 105 Mar 2021)
Proposed Amendments to APES 110 Code of Ethics CLEAN (BM 105 Mar 2021)
Exposure Draft
Proposed revisions to the Code Addressing the Objectivity of Engagement Quality Reviewers and Other Appropriate Reviewers
Submissions made to ED 02/21
Chartered Accountants Australia and New Zealand
Project Completed
Amending Standard issued February 2022 and effective from 1 January 2023
Board Papers 2021
Proposed revisions to APES 110 for Objectivity of an EQR
Supplementary General Comments Table
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