Quality Management Conforming Amendments to the Code

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'.

APES 110 Code of Ethics for Professional Accountants (including Independence Standards) (Nov 2018)
Project Contact
Project Lead
Jon Reid Senior Technical Manager
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Project Stages

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.

Exposure Draft

The proposed Exposure Draft is under development and will be presented at a Board Meeting in 2022.

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