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:
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:
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