Proposed Revision of the Independence Standards relating to Other Assurance Engagements (Part 4B)

Key revisions to Part 4B of the Code include amendments to requirements and application paragraphs to reflect the two types of assurance engagements, attestation engagements and direct engagements, which are referred to in auditing and assurance standards. These amendments clarify the independence requirements for attestation engagements and amend the definition of an Assurance Engagement.

The project is now complete and the Amending Standard was issued on 30 September 2020 with an effective date of 1 July 2021.

Technical Alert
Exposure Draft 01/20
Comment PDF
Ernst & Young View
Institute of Public Accountants View
CPA Australia View
Project Contact
Project Lead
Jacinta Hanrahan Senior Technical Manager
CLOSED FOR COMMENT

Project Stages

Board Papers 2020

Proposed Amendments to Part 4B of APES 110 Code of Ethics for Professional Accountants (including Independence Standards) is based on an IESBA project.

Please refer to Project Development TAB for information on this project.

Exposure Draft

Proposed Amendments to Part 4B of APES 110 Code of Ethics for Professional Accountants (including Independence Standards)

Submissions to ED 01/20

Stakeholder submissions to the APESB

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