Ethics and professional standards
Content Summary
2025
12 May 2025 - In this submission we set out our support for the new standards guiding members who make use of the work of experts in complex areas such as technology, taxation and sustainability reporting and assurance.
12 May 2025 - In this submission we set out our support (and concerns) regarding the proposed changes to APES 110, including the introduction of Part 5 applicable to sustainability assurance engagements.
2024
2 October 2024 - In this submission, we have broadly supported the proposed changes, many of which reflect well-established practices in the tax profession and are broadly consistent with tax assurance and governance requirements of the Australian tax authorities.
24 September 2024 - In this submission we support proposed amendment to align PES 220 taxation Services with recent revisions to APES 110 Code of Ethics for Professional Accountants (including Independence Standards).
15 August 2024 - In this submission we support conforming amendments to APES 110 to ensure consistency with other APESB Pronouncements.
10 May 2024 - In this submission we highlight the complexities and challenges around the proposed code and offer some recommendations to IESBA.
30 April 2024 - In our submission, we recommend that the IESBA looks at alternatives to merely adding pages to the Code when a new topic or area of interest arises, especially when the proposed revisions are essentially clarifying and providing guidance on matters that are ostensibly already covered by the Code, as is the case with this ED.
2023
20 October 2023 - Our submission highlights the impact of ongoing changes to APES 110 on members, including the proposed technology provisions, aimed at aligning APES 110 Code of Ethics with the IESBA Code of Ethics.
31 August 2023 - Our submission highlights the extensive codified obligations imposed on professional accountants and the role of CPA Australia in upholding ethics and professional standards as a key part of the regulatory environment.
7 July 2023 - We believe that the priority should be ensuring the standards meet the needs of professional accountants and that developing profession-agnostic standards should not be undertaken at the expense of prioritising the needs of the profession, such as supporting professional accountants to understand and adopt what is in the existing Code.
21 July 2023 - CPA Australia supports the APESB’s proposed amendments to APES 225, including those to reflect changes based on the revised Quality Management standards by APESB and AUASB and to align wording in the standards with relevant sections of APES 110 Code of Ethics for Professional Accountants (including Independence Standards).
2022
1 December 2022
2021
2020
2019
15 October 2019
25 March 2019
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Ethics and professional standards
CPAs in Australia and New Zealand must comply with APESB standards
- Ethics
- Professional standards
APES 345 Reporting on Prospective Financial Information Prepared in Connection with a Disclosure Document
This overview is not a replacement of the standard and therefore should be used in conjunction with, and not instead of, the standard
- Ethics
- Professional standards
APES 205 Conformity with Accounting Standards
This overview is not a replacement of the Standard and therefore should be used in conjunction with, and not instead of, the Standard
- Ethics
- Professional standards
APES 110 Code of Ethics for Professional Accountants (including Independence Standards)
APES 110 Code of Ethics for Professional Accountants is issued by the Accounting Professional and Ethical Standards Board (APESB). Learn more.
- Ethics
- Professional standards
APES 350 Participation by Members in Public Practice in Due Diligence Committees in Connection with a Public Document
This overview is not a replacement of the standard and therefore should be used in conjunction with, and not instead of, the standard
- Ethics
- Professional standards
APES 310 Client Monies
This overview is not a replacement of the standard and therefore should be used in conjunction with, and not instead of, the standard
- Ethics
- Professional standards
