Accounting professional and ethical standards

Content Summary


The APESB standards and your practice

CPA Australia members have a responsibility to act in the public interest. You must comply with the fundamental principles of integrity, objectivity, professional competence, due care, confidentiality and professional behaviour in all your dealings.

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.

Download the APESB mobile app

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.

APESB resources and guidance notes

The APESB website provides a number of resources and guidance notes to help you comply with the standards and resolve ethical questions. 

Explore the APESB Standards & Guidance resources