Consultations & Projects

This project aims to develop a professional and ethical standard to address a Member’s professional obligations associated with reporting sustainability information under the new suite of Australian Sustainability Reporting Standards (ASRS) issued by the Australian Accounting Standards Board (AASB) in September 2024.

The ASRS comprise AASB S1 General Requirements for Disclosure of Sustainability-related Financial Information (voluntary) and AASB S2 Climate-related Disclosures (mandatory), both effective from 1 January 2025.

This project aims to review APES 300 and APES GN 30 series to ensure alignment with APES 110 and the new Amending Standards, and to consider the impact of Sustainability and Technology, including AI.

This project aims to review APES 300 and APES GN 30 series to ensure alignment with APES 110 and the new Amending Standards, and to consider the impact of Sustainability and Technology, including AI.

This project aims to review APES GN 40 Ethical Conflicts in the Workplace - Considerations for Members in Business and to develop amendments to address recent revisions to APES 110. The project also provides an opportunity to determine whether there are further ethical challenges that need to be specifically addressed in APES GN 40.

This project aims to review APESB's guidance documents on:
- APES 110 Prohibitions applicable to Auditors for all Audit, Review and Sustainability Assurance Engagements,
- Audit Partner Rotation, and
- Whistleblowing and Confidentiality,
to ensure continued relevance and consistency with APES 110.

This project aims to review APES 230 Financial Planning Services to ensure that it remains appropriate in the midst of the significant developments, including legislative and regulatory changes, that have occurred and are ongoing in the financial services industry.

This project aims to build an understanding of the rapidly progressing developments regarding sustainability reporting and assurance, and to provide timely responses to ethics and independence-related concerns.

This project is now completed with the amending standard issued on 8 July 2025. The amending standard is effective from 1 January 2026, with early adoption permitted.