Current Pronouncements

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.

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