Independence guide: 4th edition

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Key Points

  • The 4th edition of the Independence guide has been released by the Joint Accounting Bodies
  • It is designed for members in public practice addressing independence in the context of assurance engagements
  • This edition includes guidance to assist in the practical application of the self-managed superannuation fund auditor independence requirements.

The Independence Guide is designed for members in public practice addressing independence in the context of assurance engagements. It provides an explanation of the conceptual approach to independence set out in Sections 290 and 291 of APES 110 Code of Ethics for Professional Accountants, and guidance on the application of that approach for assurance practitioners. Practical examples of independence issues encountered by accountants and auditors are included.

The Independence Guide is a joint publication of Chartered Accountants Australia and New Zealand, CPA Australia and the Institute of Public Accountants.

Download a copy of the Independence guide: 4th edition (PDF).

Article last updated 7 March 2016

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