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.

This project is now complete. The revised APES 310 was issued on 15 October 2024 and is effective from 1 April 2025, with early adoption permitted.

Technical Alert
Exposure Draft 04/23
Comment PDF
Institute of Public Accountants View
CPA Australia View
CA ANZ View
Project Contact
Project Lead
Jacinta Hanrahan Principal
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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.

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