Terms of Use


This website is owned and managed by the Accounting Professional & Ethical Standards Board Limited (APESB) for the purpose of disseminating information and publications for the benefit of its constituents.The APESB monitors the quality of the information available on this website and updates the information regularly. However, the APESB does not guarantee, and accepts no legal liability whatsoever arising from or connected to, the accuracy, reliability, currency or completeness of any material contained on this website or on any linked site. The APESB recommends that users exercise their own skill and judgment with respect to their use of this website and that users carefully evaluate the accuracy, currency, completeness and relevance of the material on the website for their purposes.  This website is not a substitute for independent professional advice and users should obtain any appropriate professional advice relevant to their particular circumstances. The material on this website may include the views or recommendations of third parties, which do not necessarily reflect the views of the APESB, or indicate its commitment to a particular course of action.

Linking to This Site

You may provide a link to the APESB website from your own, or your organisation’s, website, but only to the main page (www.apesb.org.au) As a courtesy, we would be grateful if you would contact the Chief Executive Officer if and when you link to the APESB website.

Links to Other Websites

This website contains links to other websites that are external to the APESB.  The APESB takes reasonable care in linking websites but has no direct control of the linked sites, or any changes that may occur to the content on those sites.  It is the responsibility of the user to make their own decisions about the accuracy, currency, reliability and correctness of information contained in linked external websites.

Links to external websites do not constitute an endorsement or recommendation of any material on those sites or of any third party products or services offered by, from or through those sites.Users of links provided by this website are responsible for being aware of which organisation is hosting the website they visit from the APESB website.