- APES 110 Code of Ethics for Professional Accountants (including Independence Standards)
Content Summary
APES 110 Code of Ethics for Professional Accountants (including Independence Standards) ("the Code") is issued by the Accounting Professional and Ethical Standards Board (APESB).
The Code is based on the International Code of Ethics for Professional Accountants (including Independence Standards) issued by the International Ethics Standards Board for Accountants (IESBA) of the International Federation of Accountants (IFAC). Additional Australian definitions or paragraphs in the Code contain the prefix AUST.
Members practicing in Australia or abroad must comply with the Code unless they are prevented from doing so by applicable laws or regulations. In applying the requirements outlined in the Code, members shall be guided not only by the words, but also by the spirit, of the Code.
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