- Independence guide (PDF)
CPA Australia members must comply with APES 110 Code of ethics for professional accountants. Sections 290 and 291 of the code deals with issues relating to professional independence for assurance engagements, where an existing client of a member engages them to provide assurance services and where the member's ability to provide these services could potentially be compromised by existing engagements.
The standard is based on the Code of Ethics for Professional Accountants issued by the International Federation of Accountants.
APES 110 can be found in the Members' Handbook or on the Accounting Professional and Ethical Standards Board (APESB) website.
The Independence guide can help you understand the requirements.
The guide was prepared by the Joint Accounting Bodies and provides a clear indication of the conceptual approach adopted along with practical examples of independence issues encountered by accountants and auditors.