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.

APES 110 Code of Ethics for Professional Accountants (including Independence Standards) (Nov 2018)
Technical Alert
Exposure Draft ED 02/21
Comment PDF
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 Contact
Project Lead
Jacinta Hanrahan Principal
MAKE A COMMENT
Open until:

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.

APESB mobile app

Access APESB pronouncements on the go.

Register for APESB Updates

Processing...
Thank you! Your subscription has been confirmed. You'll hear from us soon.
ErrorHere