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.

APES 110 Code of Ethics for Professional Accountants (including Independence Standards) (Nov 2018)
Technical Alert
Exposure Draft ED 02/21
Project Contact
Project Lead
Jacinta Hanrahan Senior Technical Manager
CLOSED FOR COMMENT

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.

Exposure Draft

Proposed revisions to the Code Addressing the Objectivity of Engagement Quality Reviewers and Other Appropriate Reviewers

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