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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.

View Accounting Professional and Ethical Standards


The Accounting Professional and Ethical Standards Board (APESB) has issued new and revised:


• APES 315 Compilation of Financial Information – effective 1 July 2017
Compiled Code of Ethics for Professional Accountants (APES 110) – effective 1 January 2018
Responding to Non-compliance with Laws and Regulations – new section of the Code of of Ethics

New Auditor Rotation requirements – effective 1 January 2019

• APESB technical update (PDF)
Amending standard (PDF)
Technical staff Q&A (PDF) 


• APES GN 31 Professional and Ethical Considerations relating to Low Doc Offering Sign-offs

Facing an ethical dilemma? A conversation with an independent ethics trained professional can really help. The Ethics Centre’s Australia-wide service, Ethi-call, is free and confidential. Ethi-call does not provide legal advice.
Discussions about ethical behaviour and the professional identity of accountants, and common ethical challenges and obligations in the workplace.

Our Asia-Pacific Governance Survey is the first of its kind to explore a wide range of corporate governance and market issues across eight markets.
Covers ethical and legal issues, whistleblowing in the Accounting Professional and Ethical Standards (APES), and legal requirements as they relate to whistleblowing for members in business and in public practice.

ethics, audit and reporting


Get a snapshot of upcoming changes to reporting, auditing, and ethical standards and other developments within the accounting profession.



High level snapshots of financial reporting, auditing, and ethics requirements in eight jurisdictions where CPA Australia's members have a significant presence.