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Issued Standards

APESB standards contain the professional and ethical requirements relating to the conduct and performance of professional services across various types of engagements or assignments. They are mandatory for members of the professional accounting bodies.  APESB standards currently fall into the following four categories:

  1. Code of Ethics for Professional Accountants (‘APES 100’ series)
  2. Professional standards applicable to all members (‘APES 200’ series)
  3. Professional standards applicable to members in public practice (‘APES 300’ series)
  4. Professional standards applicable to members in business (‘APES 400’ series)

100-200 All Members

APES 110
Code of Ethics for Professional Accountants (Superseded by APES 110 Revised)
Standard Basis for Conclusion Media Release
APES 110 Revised
Code of Ethics for Professional Accountants (Effective 1 July 2011 with early adoption permitted)
Standard Basis for Conclusion Media Release
APES 110 Amended
Definition of Public Interest Entity (Effective 1 January 2013 with early adoption permitted)
Standard
APES 205
Conformity with Accounting Standards
Standard Basis for Conclusion Media Release
APES 210
Conformity with Auditing and Assurance Standards (Superseded by APES 210 Revised)
Standard Basis for Conclusion Media Release
APES 210 Revised
Conformity with Auditing and Assurance Standards (Effective 30 November 2011)
Standard
APES 215
Forensic Accounting Services
Standard Basis for Conclusion Media Release
APES 220
Taxation Services (Superseded by APES 220 Revised)
Standard Basis for Conclusion Media Release
APES 220 Revised
Taxation Services (Effective 1 May 2011)
Standard
APES 225
Valuation Services
Standard Basis for Conclusion Media Release
APS 12
Statement of Financial Advisory Services - Standard under review
Standard

300 Members in Public Practice

APES 305
Terms of Engagement
Standard Basis for Conclusion Media Release
APES 310
Dealing with Client Monies (Effective 1 July 2011 with early adoption permitted)
Standard Basis for Conclusion Media Release
APES 315
Compilation of Financial Information
Standard Basis for Conclusion Media Release
APES 320
Quality Control for Firms
Standard Basis for Conclusion Media Release
APES 325
Risk Management for Firms (Effective 1 January 2013 with early adoption permitted)
Standard Basis for Conclusion
APES 330
Insolvency Services
Standard Basis for Conclusion Media Release
APES 330 Revised
Insolvency Services (effective 1 April 2012 with early adoption permitted)
Standard
APES 345
Reporting on Prospective Financial Information Prepared in Connection with a Disclosure Document
Standard Basis for Conclusion Media Release
APES 350
Participation by Members in Public Practice in Due Diligence Committees in connection with a Public Document
Standard Basis for Conclusion Media Release
APES 350 Revised
Participation by Members in Public Practice in Due Diligence Committees in connection with a Public Document (Effective 1 May 2011 with early adoption permitted)
Standard
APS 10
Trust Accounts
Standard

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