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.
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
Access APESB pronouncements on the go.