This project aims to review and revise APES 215 Forensic Accounting Services including examples of forensic accounting services.
This project is now complete. The revised APES 215 was issued on 23 June 2023 and is effective from 1 October 2023, with early adoption permitted.
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IPA | View |
EY | View |
Deloitte | View |
CA ANZ | View |
CPA Australia | View |
Board Papers 2022
Project Update APES 215 Forensic Accounting Services (BM 114 - Jun 2022)
Recommendations to change APES 215 (BM 114 - Jun 2022)
Extracts from Relevant Case Law (BM 114 - Jun 2022)
Project Update APES 215 Forensic Accounting Services (BM 115 - Sep 2022)
Preliminary Draft APES 215 ED for Forensic Accounting Services (BM 115 - Sep 2022)
Draft Minutes APES 215 Taskforce meeting Aug 2022 (BM 115 - Sep 2022)
Exposure Draft
Proposed Standard: APES 215 Forensic Accounting Services
Board Papers 2023
Proposed Revised APES 215 (BM 119 - May 2023)
General Comments Table APES 215 ED 07/22 (BM 119 - May 2023)
Specific Comments Table APES 215 ED 07/22 (BM 119 - May 2023)
Draft Minutes APES 215 Third Taskforce meeting (BM 119 - May 2023)
Proposed Revised APES 215 Marked up (BM 119 - May 2023)
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