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APES 110 Code of Ethics for Professional Accountants
standards have legal enforceability. To the extent that those auditing standards make reference to relevant ethical requirements, the requirements of APES 110 have legal enforceability due to Auditing Standard ASA 102 Compliance with Ethical Requirements when Performing Audits, Reviews and Other Assurance Engagements.
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apesb.org.auThe Code and other Professional Standards 18. APESB develops and issues in the public interest, professional and ethical pronouncements that apply to Members of the Professional Bodies and comprise: • APES 110 Code of Ethics for Professional Accountants (including Independence Standards); • professional standards; and • guidance notes. 19.
International Ethics Standards Board for Accountants ...
apesb.org.auopportunity to make a submission on the International Ethics Standards Board for Accountants’ (IESBA) consultation paper on Professional Scepticism – Meeting Public Expectations . APESB is governed by an independent board of directors whose primary objective is to
APES 315 Compilation of Financial Information
apesb.org.auAPES 315 Compilation of Financial Information 3 1.10 This Standard is directed towards Engagements to prepare historical or prospective financial information.
30 June 2021
apesb.org.au• Ensure that the concepts of professionalism and public interest are the cornerstones of the ... ASIC, ATO, ARITA, and other stakeholders on projects of mutual interest. ... governance systems and economic model, including the large levels of casualised labour, human slavery ...
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