Current Pronouncements

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APESB pronouncements comprise both standards and guidance notes.

APESB standards contain the professional and ethical requirements relating to the conduct and performance of professional services across various types of engagements or assignments. They are mandatory for accounting professionals who are members of CPA Australia, CA ANZ or IPA. APESB standards currently fall into the following four categories:

  1. Code of Ethics for Professional Accountants (APES 100 series) *
  2. Professional standards applicable to all members (APES 200 series)
  3. Professional standards applicable to members in public practice (APES 300 series)
  4. Professional standards applicable to members in business (APES 400 series)

Guidance notes contain guidance material to assist accounting professionals who are members of CPA Australia, CA ANZ or IPA to comply with the relevant APESB standards. They do not replace or interpret requirements contained in the standards. APESB guidance notes currently fall into the following three categories:

  1. Guidance Notes applicable to all members (APES GN 20 series)
  2. Guidance Notes applicable to members in public practice (APES GN 30 series)
  3. Guidance Notes applicable to members in business (APES GN 40 series)

*Please note for best reader experience the interactive PDFs of the APESB pronouncements are best viewed using Adobe Reader.

This compiled Code of Ethics contains the restructured Code of Ethics issued in 2018 and all eleven Amending Standards issued up until the end of July 2025, including the Amending Standard for Sustainability Assurance and Reporting and the use of External Experts (effective from 1 January 2026).

This compiled Code of Ethics contains the restructured Code of Ethics issued in 2018 and all ten Amending Standards issued up until the end of January 2025, including the Tax Planning and Related Services Amending Standard (effective from 1 July 2025).

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).

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).

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).

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

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