Code of Ethics
APES 110 Code of Ethics for Professional Accountants (including Independence Standards) (the Code) is based on the International Code of Ethics for Professional Accountants (Including International Independence Standards) issued by the International Ethics Standards Board for Accountants (IESBA).
The professional obligations and ethical requirements imposed on members of the accounting profession are based on the five fundamental principles of integrity, objectivity, professional competence and due care, confidentiality and professional behaviour in the Code.
The Code consists of Part 1 (applicable to all members), Part 2 (applicable to members in business) and Part 3 (applicable to members in public practice). APES 110 also includes the auditor independence requirements applicable to members in public practice who perform audits and reviews of financial statements (Part 4A) or perform other assurance engagements (Part 4B).
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This compiled Code of Ethics contains the restructured Code of Ethics issued in 2018 and all nine Amending Standards issued up until the end of June 2024, including the Definitions of Listed Entity and Public Interest Entity Amending Standard and the Technology-related revisions Amending Standard (both effective from 1 January 2025). |
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This compiled Code of Ethics contains the restructured Code of Ethics issued in 2018 and all seven Amending Standards issued up until the end of June 2023, including the Definition of Engagement Team and Group Audits Amending Standard (effective 1 January 2024). |
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This compiled Code of Ethics contains the restructured Code of Ethics issued in 2018 and all six Amending Standards issued up until the end of December 2022, including the Non-Assurance Services Amending Standard (effective 1 July 2023). |
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This compiled Code of Ethics contains the restructured Code of Ethics issued in 2018 and all five Amending Standards issued up until the end of November 2022. |
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