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

The Accounting Professional and Ethical Standards Board

The Accounting Professional and Ethical Standards Board (APESB) is an independent body established in 2006, as an initiative of CPA Australia and Chartered Accountants Australia and New Zealand. The role of APESB is to develop and issue professional and ethical standards in the public interest that apply to members of CPA Australia and the other two accounting bodies.

APES 110 Code of Ethics for Professional Accountants

APES 110 Code of Ethics for Professional Accountants (the code) incorporates the content of the Code of Ethics for Professional Accountants issued by the International Ethics Standards Board for Accountants (IESBA). IESBA is an independent standard setting body under the auspices of International Federation of Accountants (IFAC), of which CPA Australia is a full member. Additional sections that are unique to APES 110 (PDF) have the prefix AUST. 

CPA Australia members practising in or outside of Australia must comply with the code unless they are prevented from doing so by applicable laws or regulations.

The code is divided in three parts:

  • Part A applies to all CPA Australia members
  • Part B applies to CPA Australia members in public practice
  • Part C applies to CPA Australia members in business

In addition to the code, the APESB issued a number of standards that are mandatory for CPA Australia members. The APES 200 series applies to all CPA Australia members and the APES 300 series applies to CPA Australia members in public practice.

Accounting professional and ethical standards

Accounting professional and ethical standards (APES) applicable to all CPA Australia members:

APES applicable to CPA Australia members in public practice:

View Australian accounting professional and ethical standards.

APES guidance notes

View APES guidance notes.