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This may be used as a guide in conjunction with consideration of the requirements and explanatory material in the APESB standards, APES 310 Client Monies and APES 305 Terms of Engagement.

Submissions

CPA Australia makes submissions on behalf of our members on auditing matters, to bodies including the Australian Auditing and Assurance Standards Board, the International Auditing and Assurance Standards Board and the International Federation of Accountants.

2017 

2016

2015 

2014

2013

Podcasts