The Accounting Professional & Ethical Standards Board (APESB) corporate structure is one of a company limited by guarantee.
The Board Charter outlines the role, structure and responsibilities of the Board of Directors.
The Constitution provides a framework for the company’s internal management including systems of governance, the rights and obligations of members and the management of meetings.
The purpose of the Due Process and Working Procedures document is to describe the processes and procedures that must be followed the by the APESB in developing and reviewing professional and ethical standards.
In 2008, the APESB moved to a three-year planning cycle with the development of the APESB Strategic Plan 2009 - 2012. The plan articulates the purpose and vision of the APESB. It identifies ten key objectives and the high level strategy that will be employed to achieve those objectives by the end of 2012. Importantly, the plan is flexible and will be reviewed regularly and adjusted to reflect the evolving professional climate and needs of our stakeholders.