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.
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.
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APES Guidance Notes contain information to assist compliance with the relevant APES.
Professional and ethical requirements relating to the conduct and performance of professional services.
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