Annual Review Reports

APESB reviews the status of professional and ethical standards on a regular basis and monitors the needs of the accounting profession and the public for areas requiring new or updated professional and ethical standards. Historically, these reviews were required to be performed annually, but this changed in 2018 so reviews occur when specific circumstances indicate a review should be undertaken.

The annual review includes:

  • Issues identified
  • Analysis of issues identified; and
  • Recommendations for action

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