The Members' Handbook is an online resource developed to support and guide CPAs in their professional roles. This resource provides members with easy-to-follow hyperlinks to relevant accounting and auditing information, previously contained within the Members' Handbook print and CD versions.

Australian Accounting Standards Board (AASB)

  • AASB standards, which encompass all Australian accounting standards
  • AASB interpretations. The AASB interpretations outline requirements concerning urgent financial reporting issues
  • AASB reduced disclosure requirements (RDR) early application standards. The RDR standards apply to entities who fall within Tier 2 as outlined in AASB 1053 Application of Tiers of Australian Accounting Standards; these entities no longer need to apply all Australian accounting standards to their general purpose financial statements and can, subsequently, use the reduced disclosure requirements early application standards

Auditing and Assurance Standards Board (AUASB)

  • AUASB standards and explanatory guides. The standards outline the requirements auditors must meet when carrying out an audit, review or other engagement. The explanatory guides further inform stakeholders on each applicable suite of standards
  • AUASB archive of standards, which lists all superseded and withdrawn auditing standards

Accounting Professional & Ethical Standards Board (APESB)

CPA Australia

Competency Standards

Competency requirements for members undertaking: