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
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.
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