This project aims to update the suite of APESB pronouncements to refer to the new quality management standards issued by the AUASB and for the reissued APES 320 Quality Management for Firms that provide Non-Assurance Services.
The revisions to APES 110 Code of Ethics for Professional Accountants (including Independence Standards) for the new quality management standards are addressed in a separate APESB project 'Quality Management Conforming Amendments to the Code'.
The quality management conforming amendments to other APESB pronouncements is based on revisions made to quality management standards.
Please refer to Project Development Tab for information on this project.
Board Papers 2022
Access APESB pronouncements on the go.