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 110 and the APES 200 series applies to all members and the APES 300 series applies to members in public practice.

Accounting Professional and Ethical Standards Board

The Accounting Professional and Ethical Standards Board (APESB) 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.

APES Guidance Notes

APES Guidance Notes (APES GN) contain guidance material to assist compliance with the relevant APES.

The APES GN 20 series applies to all members, APES GN 30 applies to members in public practice and APES GN 40 applies to members in business.