Ethics

Tools, templates and resources to help you in your profession


accounting professional and ethical 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.

View standards


APES 315 Compilation of Financial Information

The Accounting Professional and Ethical Standards Board (APESB) has revised APES 315 Compilation of Financial Information, effective from 1 July 2017 and issued new guidance note, APES GN 41 Management Representations (PDF).
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.