Accounting professional and ethical standards
Content Summary
The APESB standards and your practice
Established in 2006, APESB is an independent, national body. It sets the code of ethics and professional standards with which members from CPA Australia, Chartered Accountants Australia and New Zealand (CA ANZ) and the Institute of Public Accountants (IPA) must comply.
APESB professional and ethical requirements
The APES 110 and the APES 200 series apply to all members. The APES 300 series applies to members in public practice.
APES 110 - 230
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Supporting you in ethical decision making
CPA Australia is here to support your commitment to ethical codes and standards. We're part of a global community committed to achieving public good through the provision of specialist accounting knowledge, which is reinforced by ethical codes and professional standards.
We recognise that ethical dilemmas sometimes arise in business and we are here to help you make a sound professional judgement.
Our specialist team welcomes any queries you have related to:
- professional and ethical dilemmas
- relevant codes and standards
- professional Standards Scheme
- professional indemnity insurance
- continuous professional development
- public practice certificate requirements
- tools and relevant resources.
The team is available to assist you Monday to Friday. You can contact them and they'll respond as soon as possible.
Are you facing an ethical dilemma?
A conversation with an independent ethics trained professional can help. The Ethics Centre’s Australia-wide service, Ethi-call, is free and confidential.
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