Professional requirements of members

As a member of CPA Australia, you must comply with various professional requirements.

We set out these requirements in the by-laws, the code of ethics for professional accountants and other professional standards to recognise that the objectives of the finance, business and accountancy profession are:

  • to work to the highest standards of professionalism
  • to attain the highest level of performance
  • to generally meet the public interest requirement

Full details of professional requirements are available from the Members' Handbook.

We have a range of resources available to help you meet your professional requirements. There are also online resources for recording your continuing professional development activities.

Code of Professional Conduct

Our members must comply with APES 110 Code of Ethics for Professional Accountants. This standard is issued by APESB and has been approved by the Board of CPA Australia as its Code of Professional Conduct.

About APES 110

Ethics counselling service

A confidential ethics counselling service is available at no charge to members of CPA Australia.

About the service

Professional standards legislation

State-based legislation supported by CPA Australia, to benefit members.

More information

Read the FAQs about the impact of professional standards legisltation.

Frequently asked questions: professionals standards

Read the FAQs on audit issues such as engagement and assurance, gifts and hospitality.

Frequently asked questions: audit issues

More information about professional requirements of members