APES 110 Code of ethics for professional accountants

The Accounting Professional and Ethical Standards Board (APESB) has issued Compiled APES 110 Code of ethics for professional accountants.

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:

• integrity
• objectivity
• professional competence and due care
• confidentiality
• professional behaviour

Further information

• download Compiled APES 110 Code of ethics for professional accountants (PDF - 475 KB)
• view the previous Code of Professional Conduct (prior to 1 July 2006) for reference purposes

This page is available online at:
http://www.cpaaustralia.com.au/cps/rde/xchg/cpa/hs.xsl/588_15724_ENA_HTML.htm