The Accounting Professional & Ethical Standards Board (APESB) corporate structure is one of a company limited by guarantee.

Governance Documents

Board Charter

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 (CPA Australia, ICAA and IPA) and the management of meetings.

Due Process and Working Procedures

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 for its Members*.

(*Members are CPA Australia, ICAA and IPA)

Strategic Plan 2013 - 2015

This Strategy and Work Program sets the direction and priorities for the activities of the APESB for the three year period 2013-2015 and have been set within the stated objects of APESB’s constitution. It identifies four key strategic objectives and proposed strategies to achieve those objectives. The Strategy and Work Program will be subject to periodic review by the Board and will be adjusted to reflect the evolving professional climate and needs of our stakeholders.