Review of APES 310 Client Monies
This project aims to review and revise APES 310 Client Monies to address matters on APESB's Issues Register and quality management-related conforming amendments.
Related Documents:
Technical AlertExposure Draft 04/23
| Comment | |
|---|---|
| Institute of Public Accountants | View |
| CPA Australia | View |
| CA ANZ | View |
Project Stages
The proposed revisions to APES 310 were identified as part of another APESB project on Quality management conforming amendments to APESB pronouncements. In addition, the revisions consider matters raised by stakeholders that are recorded on the APESB Issues Register.
Exposure Draft
Proposed Standard: APES 310 Client Monies
Board Papers 2023
Agenda_Item_9_Proposed_Revised_APES_310_Client_Monies Update on Sustainability_(BM 124 - Nov 2023)
Agenda_Item_9_(a)_General_Comments_Table_ED_04_23_(BM 124 - Nov 2023)
Agenda_Item_9_(b)_Specific_Comments_Table_ED_04_23_(BM 124 - Nov 2023)
Agenda_Item_9_(c)_Proposed_Revised_APES_310_Nov_2023_(Marked-up)_(BM 124 - Nov 2023)
Agenda_Item_9_(d)_Proposed_Revised_APES_310_Nov_2023_(Clean)_(BM 124 - Nov 2023)
Agenda_Item_9_(e)_Proposed_Revised_APESB_Info_Sheet_Trust_Accounts_Nov_2023_(BM 124 - Nov 2023)
Agenda_Item_9_(f)_Desktop_review_Client_Money_Requirements_(BM 124 - Nov 2023)
Agenda_Item_9_(g)_Instances_of_Bad_Behaviour_Involving_Client_Monies_(BM 124 - Nov 2023)
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