Content Summary
Accounting Professional and Ethical Standards (APES)
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 APES 300 series applies to members in public practice.
Professional development
As a public practice certificate holder you have an obligation to participate in Continuing Professional Development (CPD) as part of your CPA Australia membership.
Explore our resources for public practice firms
Firm structures
Choosing the right structure for your firm can be a complex process
- Business management
- Practice management
Professional indemnity insurance
Members offering public accounting services must hold professional indemnity insurance (PII). This requirement also applies to services provided on a private, honorary, pro-bono or voluntary basis. Note: only fully qualified members, that is, those holding a CPA or an FCPA designation may provide public accounting services.
- Public practice
- Practice management
Risk Management Framework Tool
This online tool helps you develop a custom Risk Management Framework for your practice
- Public practice
- Governance and risk
Quality Management Manual Tool for Firms providing Non-Assurance Services
Our smart tool helps you address the requirements of Quality Management for firms providing non-audit and assurance services.
- Public practice
- Professional standards
Marketing
Tools to help you strategise and implement marketing campaigns that best serve your own unique business
- Public practice
Compliance and regulation
Location-specific resources to help you identify the criteria you need to meet for certification
- Public practice
Discover more
Helping accountants by becoming an external assessor
UPDATED JUNE 2024: Learn why getting involved in the CPA Australia Best Practice Program can reap dividends
- Practice management
article·Published onCalling on early-career, progressive public practitioners
Be nominated or self-nominate for an award recognising innovation and a progressive mindset
- Practice management
article·Published onThink outside the square on the accounting skills shortage
Here’s how some New Zealand and Australian public practitioners deal with the scarcity of staff
- Practice management
article·Published onMy first year in practice: three CPAs recall starting their accounting practices
- Public practice
articleVisit INTHEBLACKMY FIRM. MY FUTURE.
Supporting your business through strategic planning, skills development, business recovery and cybersecurity
- Practice management
Practice management
Resources for the day to day of practice management, including growth and benchmarking
- Practice management