To develop and issue, in the public interest,
high quality professional and ethical standards.
high quality professional and ethical standards.
The Accounting Professional & Ethical Standards Board (APESB) was established as an independent body in February 2006, as an initiative of CPA Australia and the Institute of Chartered Accountants Australia (now Chartered Accountants Australia & New Zealand). CPA Australia, the Chartered Accountants Australia & New Zealand (CA ANZ) and the Institute of Public Accountants (IPA) are the three Members of the APESB.
Standards & Guidance
2021-2025 Focus Areas
What's New?
09/10/2026
Proposed amendments to APES 210 Conformity with Auditing and Assurance Standards
10/09/2026
APESB issues APES 206 Conformity with Sustainability Reporting Standards
12/08/2026
APESB's submission to Treasury's Options Paper on the regulation of accounting, auditing and consulting firms in Australia
09/07/2026
APESB issues revised guidance on Australian audit partner and sustainability assurance leader rotation requirements
20/05/2026
Building an Ethical Culture in Professional Firms: Governance, Leadership and Accountability
27/03/2026
APESB marks two decades of setting ethical standards in the public interest
Industry News
Interest Areas
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