Standards & Guidance

Firm Pronouncements

Specialist Pronouncements

Technical Updates

APESB strives to keep the profession regularly updated of changes to the technical requirements of the professional standards.

Issues Register

APESB maintains an issues register for every standard and guidance note issued. Issues logged on the register provide the basis for project proposals and the regular review of pronouncements.

Current Pronouncements

APESB pronouncements contain the professional and ethical requirements relating to the conduct and performance of professional services across various types of engagements or assignments.

Superseded Pronouncements

Miscellaneous Professional Statements (APS) and Joint Guidance Notes (GNs) were issued prior to 7 February 2006 by CPA Australia and the Institute of Chartered Accountants (CA ANZ). The APS and GN series has been fully phased out and replaced with Accounting Professional and Ethical Standards (APESs) and APES GNs.

Six-Month Review Reports

APESB reviews the implementation of new and amended professional and ethical standards within six months of issue.

Annual Review Reports

APESB reviews the status of professional and ethical standards annually and identify any areas requiring new or updated professional and ethical standards.

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