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APES 215 Forensic Accounting Services

1 APES 215 Forensic Accounting Services [Supersedes APES 215 Forensic Accounting Services issued in December 2008] REVISED: December 2013 Copyright 2013 Accounting Professional & Ethical standards Board Limited ( APESB ). All rights reserved. Apart from fair dealing for the purpose of study, research, criticism and review as permitted by the Copyright Act 1968, no part of these materials may be reproduced, modified, or reused or redistributed for any commercial purpose, or distributed to a third party for any such purpose, without the prior written permission of APESB. Any permitted reproduction including fair dealing must acknowledge APESB as the source of any such material reproduced and any reproduction made of the material must include a copy of this original notice.

Forensic Accounting Services 3 1. Scope and application 1.1 Accounting Professional & Ethical Standards Board Limited (APESB) issues

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