Role and Mindset

Accounting Professional & Ethical Standards Board Limited (APESB) proposes revisions to APES 110 Code of Ethics for Professional Accountants (including Independence Standards) to promote the Role and Mindset expected of Professional Accountants.

This project is now completed with the amending standard issued 31 March 2021, which becomes effective from 1 January 2022.

Technical Alert
Exposure Draft 03/20
APES 110 Code of Ethics for Professional Accountants (including Independence Standards) Nov 2018
Comment PDF
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Project Contact
Project Lead
Jacinta Hanrahan Principal
CLOSED FOR COMMENT

Project Stages

The Role and Mindset project is based on an IESBA project.

Please refer to the Project Development tab for more information on this project.

Exposure Drafts

Proposed revisions to clarify the role and mindset expected of accountants

Submissions to ED 03 20

Submissions made to APESB

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