The Accounting Professional and Ethical Standards Board (APESB) has issued APES 110 Code of ethics for professional accountants. This Code is operative from 1 July 2006, and replaces the Code of Professional Conduct (CPC). The CPC principles are substantially consistent with APES 110.

APES 110 is based on acceptance of the requirement to act in the public interest. The fundamental principles which members are required to comply with are:

1. integrity
2. objectivity
3. professional competence and due care
4. confidentiality
5. professional behaviour

Further information

• download a full copy of APES 110 Code of ethics for professional accountants
• view the previous Code of Professional Conduct (prior to 1 July 2006) for reference purposes