Compiled%20APES%20110-%20July%2007

Compiled%20APES%20110-%20July%2007 - COMPILED APES 110 CODE...

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Unformatted text preview: COMPILED APES 110 CODE OF ETHICS FOR PROFESSIONAL ACCOUNTANTS (February 2008) Except for paragraphs 290.14 to 290.26 this compiled Standard is effective from 15 February 2008. Paragraphs 290.14 to 290.26 are effective for Assurance Engagements for periods commencing on or after 1 July 2008 (refer Compilation Details). The Standard incorporates relevant amendments issued up to and including 15 February 2008. The APES 110 Code of Ethics for Professional Accountants is based on Code of Ethics for Professional Accountants (as published in the Handbook of International Auditing, Assurance, and Ethics pronouncements ) of the International Ethics Standards Board for Accountants, published by the International Federation of Accountants (IFAC) and is used with permission of IFAC. Page 1 1 Code of Ethics for Professional Accountants Page 2 CONTENTS COMPILATION DETAILS 3 PART A: GENERAL APPLICATION OF THE CODE 4 Section 100 Introduction And Fundamental Principles 5 Section 110 Integrity 9 Section 120 Objectivity 10 Section 130 Professional Competence and Due Care 11 Section 140 Confidentiality 12 Section 150 Professional Behaviour 14 PART B: MEMBERS IN PUBLIC PRACTICE 15 Section 200 Introduction 15 Section 210 Professional Appointment 19 Section 220 Conflicts of Interest 22 Section 230 Second Opinions 24 Section 240 Fees and Other Types of Remuneration 25 Section 250 Marketing Professional Services 27 Section 260 Gifts and Hospitality 28 Section 270 Custody of Client Assets 29 Section 280 Objectivity All Services 30 Section 290 Independence Assurance Engagements 31 Section 290 Appendix - Auditors Independence declaration (AUST) 80 PART C: MEMBERS IN BUSINESS 81 Section 300 Introduction 81 Section 310 Potential Conflicts 84 Section 320 Preparation and Reporting of Information 85 Section 330 Acting with Sufficient Expertise 86 Section 340 Financial Interests 87 Section 350 Inducements 88 DEFINITIONS 90 OPERATIVE DATE 96 CONFORMITY WITH INTERNATIONAL PRONOUNCEMENTS 96 Code of Ethics for Professional Accountants Page 3 COMPILATION DETAILS APES 110 Code of Ethics for Professional Accountants as amended Except for paragraphs 290.14 to 290.26 this compiled Standard is effective from 15 February 2008. Paragraphs 290.14 to 290.26 are effective for Assurance Engagements for periods commencing on or after 1 July 2008. The compiled Standard takes into account amendments up to and including 15 February 2008 and was prepared by the Technical Staff of the Accounting Professional and Ethical Standards Board (APESB). This compilation is not a separate Standard made by the APESB. Instead, it is a representation of APES 110 (June 2006) as amended or added to by subsequent APESB Standards, which are listed in the Tables below....
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Compiled%20APES%20110-%20July%2007 - COMPILED APES 110 CODE...

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