Superseded Pronouncements

Until February 2006, CPA Australia and the Institute of Chartered Accountants in Australia developed miscellaneous professional statements (APSs) and guidance notes (GNs) that applied to members of these professional accounting bodies.

APESB took over responsibility for issuing these standards from February 2006 onwards, and the APS and GN series has nearly 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A table is provided below which matches the new APESB standards (Including effective dates) to their superseded APSs and GNs which they have replaced.

The new APESB Standards and their superseded APSs and GNs