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.
The Role and Mindset project is based on an IESBA project.
Please refer to the Project Development tab for more information on this project.
Board Papers 2020
Proposed revisions to clarify the role and mindset expected of accountants
Submissions to ED 03 20
Submissions made to APESB
Amending Standard issued March 2021 and effective from 1 January 2022
Board Papers 2021
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