Accounting professional and ethical standards
Content Summary
New ethics requirements for your CPD
To ensure that we support the ongoing ethical conduct of accounting and finance professionals, our CPD requirements include a mandated ethics component.
The APESB standards and your practice
APESB is an independent body established in 2006 as an initiative of CPA Australia and Chartered Accountants in Australia and New Zealand (CA ANZ). CPA Australia, CA ANZ and the Institute of Public Accountants are all members of the APESB whose role is to develop and issue professional and ethical standards in the public interest that apply to all members and their members.
APESB professional and ethical requirements
APES Standards are mandatory for accounting professionals who are members of CPA Australia, CA ANZ or IPA whereas APES Guidance Notes (GN) provide guidance to members. The APES 110 and the APES 200 series and APES GN 20 series apply to all members. The APES 300 series and APES GN 30 series only apply to members in public practice. APES GN 40 series apply to members in business.
APES 110 - 230
APES Guidance Notes (GN)
Download the APESB mobile app
Supporting you in ethical decision making
CPA Australia is here to support your commitment to the ethical codes and standards. We're part of a global community committed to achieving public good through the assisting our members with the provision of specialist accounting knowledge, that 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.
Our 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, expert and impartial ethics trained professional can help. The Ethics Centre offers Ethi-call - an Australia-wide independent service, that is, free and confidential to help people through life's toughest challenges.
Discover more
APES 110 Code of Ethics for Professional Accountants (including Independence Standards)
- Ethics
- Professional standards
APES 205 Conformity with Accounting Standards
This overview is not a replacement of the Standard and therefore should be used in conjunction with, and not instead of, the Standard
- Ethics
- Professional standards
APES 210 Conformity with Auditing and Assurance Standards
This overview is not a replacement of the standard and therefore should be used in conjunction with, and not instead of, the standard
- Ethics
- Governance and risk
APES 220 Taxation Services
This overview is not a replacement of the standard and therefore should be used in conjunction with, and not instead of, the standard
- Taxation
- Taxation law
APES 310 Client Monies
This overview is not a replacement of the standard and therefore should be used in conjunction with, and not instead of, the standard
- Ethics
- Professional standards
APES 315 Compilation of Financial Information
This overview is not a replacement of the standard and therefore should be used in conjunction with, and not instead of, the standard
- Ethics
- Governance and risk