The Accounting Professional & Ethical Standards Board (APESB) was established as an independent body in February 2006, as an initiative of CPA Australia and the Institute of Chartered Accountants Australia. CPA Australia, the Institute of Chartered Accountants Australia (ICAA) and the Institute of Public Accountants (IPA) are the three Members of the APESB as defined in APESB's Constitution.


What's New

Safeguards in the Code - IESBA's Exposure Draft

15/01/2016

Structure of the Code - IESBA's Exposure Draft

15/01/2016

Long Association of Personnel - IESBA's Exposure Draft

10/02/2016

Enhancing Audit Quality in the Public Interest - IAASB's Consultation Paper

15/01/2016

Stakeholders are invited to submit comments on the above International EDs as follows:

10/02/2016

APESB issues 2015 Annual Report

15/12/2015

Ethical obligations made clear in Management Representations

30/11/2015

New guidance on valuation services for financial reporting

26/11/2015


What's New

Safeguards in the Code - IESBA's Exposure Draft

15/01/2016

The IESBA has proposed revisions to the Code that improve the clarity, appropriateness and effectiveness of Safeguards in the Code.

Structure of the Code - IESBA's Exposure Draft

15/01/2016

The IESBA's proposed revisions to the Structure of the Code are around improving the usability, readability and enforceability of the Code.

Long Association of Personnel - IESBA's Exposure Draft

10/02/2016

IESBA has released for public comment a limited re-exposure of proposed changes to the Code addressing the Long Association of Personnel with an Audit Client.

Enhancing Audit Quality in the Public Interest - IAASB's Consultation Paper

15/01/2016

The International Auditing and Assurance Board (IAASB) has issued an invitation to comment for feedback on audit quality issues. APESB will be making a submission in respect of Quality Control aspects of the consultation paper.

Stakeholders are invited to submit comments on the above International EDs as follows:

10/02/2016

Stakeholders are invited to submit comments to the APESB via the International Exposure Drafts page (Current projects/International Exposure Drafts) for consideration in developing its submission to the IESBA and IAASB. Alternatively, submissions can be sent via email to: sub@apesb.org.au.

APESB issues 2015 Annual Report

15/12/2015

Ethical obligations made clear in Management Representations

30/11/2015

New guidance on valuation services for financial reporting

26/11/2015


In The News