Superseded Pronouncements

Until February 2006, CPA Australia and the ICAA (now known as CA ANZ) developed miscellaneous professional statements (APSs) and guidance notes (GNs) that applied to members of these two professional accounting bodies.

APESB took over responsibility for issuing these standards from February 2006 onwards, and the APS and GN series has been fully phased out and replaced with Accounting Professional and Ethical Standards (APESs) and APES GNs.

A table is provided below which matches the new APESB standards (including effective dates) to their superseded APSs and GNs which they have replaced.

The new APESB Standards and their superseded APSs and GNs

APESB has also revised or reissued APES pronouncements since 2006. The superseded APES pronouncements are provided below.

APES 110 Code of Ethics for Professional Accountants (Issued 2006) - superseded 2010


APES 110 Amending Standard - Amendment to Network Firms in Section 290 (Issued 2007) - superseded 2010


APES 110 Amending Standard - Amendments to Auditor Independence Requirements (Issued 2008) - superseded 2010


Compiled APES 110 Code of Ethics for Professional Accountants (Issued 2008) - superseded 2010


APES 110 Code of Ethics for Professional Accountants (Revised 2010) - superseded 2020


APES 110 Amending Standard - Amendments to the Definition of Public Interest Entity in APES 110 Code of Ethics for Professional Accountants (Issued 2011) - superseded 2020


Compiled APES 110 Code of Ethics for Professional Accountants - Incorporating Public Interest Entity amendments (Issued 2011) - superseded 2020


APES 110 Amending Standard - Amendments to the Definitions and Auditor Independence Requirements (Issued 2013) - superseded 2020


APES 110 Amending Standard - Amendments due to revisions to IESBA's Code of Ethics for Professional Accountants (Issued 2013) - superseded 2020


Compiled APES 110 Code of Ethics for Professional Accountants - Incorporating amendments due to IESBA's revisions (Issued 2013) - superseded 2020


APES 110 Amending Standard - Amendments due to revisions to IESBA's Code of Ethics for Professional Accountants (NOCLAR & NAS) (Issued 2017) - superseded 2020


Compiled APES 110 Code of Ethics for Professional Accountants - Incorporating NOCLAR and NAS amendments (Issued 2017) - superseded 2020


APES 110 Amending Standard - Amendments to Long Association of Personnel with an Audit or Assurance Client (Issued 2018) - superseded 2020

APES 205 Conformity with Accounting Standards (Issued 2007)


APES 205 Conformity with Accounting Standards (Revised 2015)


APES 210 Conformity with Auditing and Assurance Standards (originally titled APES 410) (Issued 2006)


APES 210 Conformity with Auditing and Assurance Standards (Issued 2008)


APES 210 Conformity with Auditing and Assurance Standards (Revised 2011)


APES 210 Conformity with Auditing and Assurance Standards (Revised 2015)


APES 215 Forensic Accounting Services (Issued 2008)


APES 215 Forensic Accounting Services (Revised 2013)


APES 215 Forensic Accounting Services (Revised 2015)


APES 220 Taxation Services (Issued 2007)


APES 220 Taxation Services (Revised 2011)


APES 220 Taxation Services (Revised 2015)


APES 220 Taxation Services (Revised 2018)


APES 225 Valuation Services (Issued 2008)


APES 225 Valuation Services (Revised 2012)


APES 225 Valuation Services (Revised 2015)


APES 225 Valuation Services (Revised 2018)


APES 230 Financial Planning Services (Issued 2013)

APES 305 Terms of Engagement (Issued 2007)


APES 305 Terms of Engagement (Revised 2009)


APES 305 Terms of Engagement (Revised 2013)


APES 305 Terms of Engagement (Revised 2015)


APES 310 Dealing with Client Monies (Issued 2010)


APES 310 Dealing with Client Monies (Revised 2013)


APES 315 Compilation of Financial Information (Issued 2008)


APES 315 Compilation of Financial Information (Revised 2009)


APES 315 Compilation of Financial Information (Revised 2015)


APES 315 Compilation of Financial Information (Revised 2017)


APES 320 Quality Control for Firms (Issued 2006)


APES 320 Quality Control for Firms (Revised 2009)


APES 320 Quality Control for Firms (Revised 2015)


APES 325 Risk Management for Firms (Issued 2011)


APES 325 Risk Management for Firms (Revised 2015)


APES 325 Risk Management for Firms (Revised 2017)


APES 330 Insolvency Services (Issued 2009)


APES 330 Insolvency Services (Revised 2011)


APES 330 Insolvency Services (Revised 2014)


APES 345 Reporting on Prospective Financial Information Prepared in connection with a Disclosure Document (Issued 2008)


APES 345 Reporting on Prospective Financial Information Prepared in connection with a Public Document (Revised 2015)


APES 350 Participation by Members in Public Practice in Due Diligence Committees in connection with a Public Document (Issued 2009)


APES 350 Participation by Members in Public Practice in Due Diligence Committees in connection with a Public Document (Revised 2011)


APES 350 Participation by Members in Public Practice in Due Diligence Committees in connection with a Public Document (Revised 2015)

APES GN 20 Scope and Extent of Work for Valuation Services (Issued 2013)


APES GN 21 Valuation Services for Financial Reporting (Issued 2016)

APES GN 30 Outsourced Services (Issued 2013)


APES GN 30 Outsourced Services (Revised 2015)


APES GN 31 Professional and Ethical Considerations relating to Low Doc Offering Sign-offs (Issued 2017)

APES GN 40 Ethical Conflicts in the Workplace - Considerations for Members in Business (Issued 2012)


APES GN 40 Ethical Conflicts in the Workplace - Considerations for Members in Business (Revised 2015)


APES GN 41 Management Representations (Issued 2016)

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