This project aims to update APES 110 Code of Ethics for Professional Accountants (including Independence Standards) 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 other APESB pronouncements for the new quality management standards are addressed in a separate APESB project 'Quality Management Conforming Amendments to other APESB pronouncements'.
The quality management conforming amendments to the Code is based on an IESBA project.
Please refer to Project Development Tab for information on this project.
Board papers 2022
Submission to the IESBA's proposals
The proposed Exposure Draft is under development and will be presented at a Board Meeting in 2022.
Access APESB pronouncements on the go.