Accounting Professional and Ethical Standards

Tools, templates and resources to help you in your profession

APESB standards

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.

Established in 2006, the Accounting Professional and Ethical Standards Board (APESB) is an independent, national body that sets the code of ethics and professional standards with which members from CPA Australia, Chartered Accountants Australia and New Zealand (CA ANZ) and the Institute of Public Accountants (IPA) must comply. 

These professional and ethical requirements include:


The APES 110 and the APES 200 series apply to all members and the APES 300 series applies to members in public practice.

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CPA Australia is here to support your commitment to ethical codes and standards. We're part of a global community committed to achieving public good through the provision of specialist accounting knowledge, which is reinforced by ethical codes and professional standards.

We recognise that ethical dilemmas sometimes arise in business, and we are here to help you make a sound professional judgement.

Our specialist team welcomes any queries you have related to:

• Professional and ethical dilemmas
• Relevant codes and standards
• Professional Standards Scheme
• Professional Indemnity Insurance
• Continuous professional development
• Public practice certificate requirements
• Tools and relevant resources

The team is available to assist you Monday to Friday. You can contact them here and they'll respond as soon as possible.


Are you facing an ethical dilemma? A conversation with an independent ethics trained professional can really help. The Ethics Centre’s Australia-wide service, Ethi-call, is free and confidential.

Ethi-call does not provide legal advice.


APESB guidance notes

These notes contain information to help comply with the relevant APESB standards.

  • APES GN 20 Scope and Extent of Work for Valuation Services
  • APES GN 21 Valuation Services for Financial Reporting
  • APES GN 30 Outsourced Services
  • APES GN 31 Professional and Ethical Considerations Relating to Low Doc Offering Sign-offs
  • APES GN 40 Ethical Conflicts in the Workplace
  • APES GN 41 Management Representations

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