This project aims to review and revise APES 310 Client Monies to address matters on APESB's Issues Register and quality management-related conforming amendments.
This project is now complete. The revised APES 310 was issued on 15 October 2024 and is effective from 1 April 2025, with early adoption permitted.
Comment | |
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Institute of Public Accountants | View |
CPA Australia | View |
CA ANZ | View |
The proposed revisions to APES 310 were identified as part of another APESB project on Quality management conforming amendments to APESB pronouncements. In addition, the revisions consider matters raised by stakeholders that are recorded on the APESB Issues Register.
Exposure Draft
Proposed Standard: APES 310 Client Monies
Board Papers 2024
Proposed revised APES 310 Client Monies (BM 127 - Sep 2024)
Desktop Review Client Monies Requirements (BM 127 - Sep 2024)
Proposed Revised APES 310 (Marked-up)_(BM 127 - Sep 2024)
Proposed Revised APES 310 (Clean) (BM 127 - Sep 2024)
Proposed Revised APESB Info Sheet Trust Accounts (BM 127 - Sep 2024)
Update on revisions to APES 310 Client Monies (BM 126 - Jun 2024)
Board Papers 2023
Proposed Revised APES 310 Client Monies Update on Sustainability (BM 124 - Nov 2023)
General Comments Table ED 04 23 (BM 124 - Nov 2023)
Specific Comments Table ED 04 23 (BM 124 - Nov 2023)
Proposed Revised APES 310 Nov 2023 (Marked-up) (BM 124 - Nov 2023)
Proposed Revised APES 310 Nov 2023 (Clean) (BM 124 - Nov 2023)
Proposed Revised APESB Info Sheet Trust Accounts Nov 2023 (BM 124 - Nov 2023)
Desktop review Client Money Requirements (BM 124 - Nov 2023)
Instances of Bad Behaviour Involving Client Monies (BM 124 - Nov 2023)
Access APESB pronouncements on the go.
Register for APESB Updates