Accounting Professional and Ethical Standards

Tools, templates and resources to help you in your profession


standards

CPA Australia members have a responsibility to act in the public interest and comply with the fundamental principles of integrity, objectivity, professional competence and due care, confidentiality and professional behaviour in all their dealings.




APES contain the professional and ethical requirements for CPA Australia members.
APES 110 and the APES 200 series applies to all members and the APES 300 series applies to members in public practice.

APES BOARD

The Accounting Professional and Ethical Standards Board is an independent body established in 2006, as an initiative of CPA Australia and Chartered Accountants Australia and New Zealand. The role of APESB is to develop and issue professional and ethical standards in the public interest that apply to members of CPA Australia and the other two accounting bodies.

APESB mobile app

APES Standards 

Professional and ethical requirements relating to the conduct and performance of professional services.

• APES 110 applies to all members
• APES 200 applies to all members
• APES 300 applies to members in public practice 

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APES Guidance Notes

APES Guidance Notes contain information to assist compliance with the relevant APES. 

• APES GN 20 applies to all members
• APES GN 30 applies to members in public practice
• APES GN 40 applies to members in business

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