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.
|Institute of Public Accountants||View|
|Chartered Accountants Australia and New Zealand||View|
|Ernst & Young||View|
|Chartered Accountants Australia and New Zealand - addendum to original submission||View|
|Australian Securities and Investments Commission - Confidential|
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
Board Papers 2020
Submission to IESBA
Proposed revisions to the Code Addressing the Objectivity of Engagement Quality Reviewers and Other Appropriate Reviewers
Submissions made to ED 02/21
Supplementary submissions to ED 02/21
Board Meetings 2021
Access APESB pronouncements on the go.