Technical Updates

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APESB’s Technical Updates keep the profession regularly updated of changes to the technical requirements and guidance of APESB’s pronouncements.


2024/6 - APESB issues revised APES 225 Valuation Services - 25/10/2024 2024/5 - APESB issues revised APES 215 Forensic Accounting Services - 21/10/2024 2024/4 - APESB issues revised APES 310 Client Monies - 15/10/2024 2024/3 - APESB issues revised APES 305 Terms of Engagement - 30/09/2024 2024/2 - APESB issues revised APES 210 Conformity with Auditing and Assurance Standards - 30/09/2024 2024/1 - APESB issues Technology-related revisions to the Code - 20/06/2024


2023/1 - APESB issues revised APES 325 Risk Management for Firms - 06/03/2023 2023/2 - APESB issues revised APES 315 Compilation of Financial Information - 09/03/2023 2023/3 - APESB issues revised APES 345 Reporting on Prospective Financial Information prepared in connection with a Public Document - 28/03/2023 2023/4 - APESB issues revised APES 350 Participation by Members in Public Practice in Due Diligence Committees in connection with a Public Document - 28/03/2023 2023/5 - APESB issues revised APES GN 31 Professional and Ethical Considerations relating to Low Doc Offering Sign-offs - 28/03/2023 2023/6 - Amendments to the Code to strengthen Independence for Group Audits - 30/06/2023 2023/7 - APESB issues revised APES 225 Valuation Services - 11/09/2023 2023/8 - APESB issues revised APES GN 30 Outsourced Services - 14/09/2023


2022/1 - Amendments to the Code to address the Objectivity of an Engagement Quality Reviewer and other Appropriate Reviewers - 18/02/2022 2022/2 - Quality Management-related Conforming Amendments to the Code - 10/11/2022


2021/1 - Amendments to the Code to promote the role and mindset expected of accountants - 31/03/2021 2021/2 - APESB issues revised APES GN 30 Outsourced Services - 25/06/2021 2021/3 - Insolvency standard revised to address small business insolvency reforms - 15/12/2021


2020/1 - APESB issues revised APES GN 20 Scope and Extent of Work for Valuation Services - 14/01/2020 2020/2 - APESB issues revised APES GN 21 Valuation Services for Financial Reporting - 14/01/2020 2020/3 - APESB issues revised APES GN 30 Outsourced Services - 19/02/2020 2020/4 - APESB issues revised APES GN 31 Low Doc Offering Sign-offs - 19/02/2020 2020/5 - APESB issues revised APES GN 40 Ethical Conflicts in the Workplace - 4/03/2020 2020/6 - APESB issues revised APES GN 41 Management Representations - 4/03/2020 2020/7 - APESB issues revisions to APES 110 Code of Ethics for Professional Accountants (including Independence Standards) - 30/09/2020 2020/8 - APESB issues revised APES 305 Terms of Engagement - 4/12/2020


2019/1 - APESB issues revised APES 210 Conformity with Auditing and Assurance Standards - 31/07/2019 2019/2 - APESB issues revised APES 215 Forensic Accounting Services - 31/07/2019 2019/3 - APESB issues revised APES 220 Taxation Services - 31/07/2019 2019/4 - APESB issues revised APES 225 Valuation Services - 31/07/2019 2019/5 - APESB issues revised APES 305 Terms of Engagement - 15/08/2019 2019/6 - APESB issues revised APES 320 Quality Control for Firms - 06/09/2019 2019/7 - APESB issues revised APES 325 Risk Management for Firms - 06/09/2019 2019/8 - APESB issues revised APES 345 Reporting on Prospective Financial Information prepared in connection with a Public Document - 01/11/2019 2019/9 - APESB issues revised APES 350 Participation by Members in Public Practice in Due Diligence Committees in connection with a Public Document - 01/11/2019 2019/10 - APESB issues revised APES 310 Client Monies - 19/11/2019 2019/11 - APESB issues revised APES 205 Conformity with Accounting Standards - 02/12/2019 2019/12 - APESB issues revised APES 315 Compilation of Financial Information - 02/12/2019 2019/13 - APESB issues revised APES 230 Financial Planning Services - 13/12/2019


2018/1 - APESB issues revised APES 225 Valuation Services - 28/03/2018 2018/2 - APESB issues amendments to the Audit Partner rotation requirements in Australia - 06/04/2018 2018/3 - APESB issues revised APES 220 Taxation Services - 09/07/2018


2017/1 - APESB issues revised APES 315 Compilation of Financial Information - 15/03/2017 2017/2 - APESB issues amendments to APES 110 Code of Ethics for Professional Accountants - 30/05/2017 2017/3 - APESB issues revised APES 325 Risk Management for Firms - 01/12/2017


2015/1 - APESB issues revised APES 315 Compilation of Financial Information - 12/02/2015 2015/2 - APESB issues revised APES 350 Participation by Members in Public Practice in Due Diligence Committees - 27/08/2015 2015/3 - APESB issues revised APES 205 Conformity with Accounting Standards - 27/10/2015 2015/4 - APESB issues revised APES 210 Conformity with Auditing and Assurance Standards - 27/10/2015 2015/5 - APESB issues revised APES 220 Taxation Services - 27/10/2015 2015/6 - APESB issues revised APES 305 Terms of Engagement - 27/10/2015 2015/7 - APESB issues revised APES 325 Risk Management for Firms - 27/10/2015 2015/8 - APESB issues revised APES 345 Reporting on Prospective Financial Information - 27/10/2015 2015/9 - APESB issues revised APES GN 30 Outsourced Services - 27/10/2015 2015/10 - APESB issues revised APES GN 40 Ethical Conflicts in the Workplace - 27/10/2015 2015/11 - APESB issues revised APES 215 Forensic Accounting Services - 04/12/2015 2015/12 - APESB issues revised APES 225 Valuation Services - 04/12/2015 2015/13 - APESB issues revised APES 320 Quality Control for Firms - 04/12/2015


2014/1 - APESB issues revised APES 330 Insolvency Services - 05/09/2014


2013/1 - APESB issues revised APES 305 Terms of Engagement - 19/03/2013 APESB amends the Code - 17 May 2013 2013/2 - APESB issues revised APES 310 Dealing with Client Monies - 12/07/2013 2013/3 - APESB issues revised APES 215 Forensic Accounting Services - 02/12/2013


2012/1 - APESB issues revised APES 225 Valuation Services - 31/05/2012


2011/1 - Revised APES 220 Taxation Services - 28/03/2011 2011/2 - Revised APES 350 Participation by Members in Public Practice in Due Diligence Committees - 30/03/2011 2011/3 - Revised APES 330 Insolvency Services - 28/11/2011 2011/4 - Revised APES 210 Conformity with Auditing and Assurance Standards - 30/11/2011 2011/5 - Amendment to the Definition of Public Interest Entity in APES 110 - 07/12/2011


APESB withdraws APS 9 Statement on Compilation of Financial Reports - 09/01/2009 APESB issues revised APES 305 Terms of Engagement - 21/05/2009 APESB issues clarification in respect of Key Audit Partners - 17/09/2009 APESB issues revised APES 315 Compilation Of Financial Information - 01/12/2009


Notice to withdraw APS 8 Statement of Management Consulting Services Standards - 21/02/2008 APESB issues Compiled Code Of Ethics for Professional Accountants - 08/07/2008 APESB Issues APES 210 Conformity With Auditing And Assurance Standards to replace APES 410 - 26/09/2008

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