Review of APESB Guidance Publications

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This project aims to review APESB's guidance documents on:
- APES 110 Prohibitions applicable to Auditors for all Audit, Review and Sustainability Assurance Engagements,
- Audit Partner Rotation, and
- Whistleblowing and Confidentiality,
to ensure continued relevance and consistency with APES 110.

Related Documents:

APES 110 Code Prohibitions - effective 1 January 2026
Audit Partner & Sustainability Assurance Leader Rotation Requirements in Australia, Technical Staff Q&As (Third edition)
Project Contact
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Project Lead
Jacinta Hanrahan Technical Director
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Project Stages

Board Papers 2025

Audit Partner Rotation, Whistleblowing and Confidentiality

Proposed review of APESB guidance documents (BM 132 - Sep 2025)

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APESB develop and issue, in the public interest, high quality professional and ethical standards.

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