Standards setting bodies and upcoming meetings

Australia

The Accounting Professional & Ethical Standards Board (APESB) is an independent, national body that sets the code of ethics and professional standards by which members of Australia’s three professional accounting bodies must abide.

The Institute and CPA Australia established the APESB in February 2006. The National Institute of Accountants (NIA) became the third member of the APESB later that year.

The APESB website provides details of upcoming meetings.

International

The International Ethics Standards Board for Accountants (IESBA) develops and issues ethical standards and other pronouncements for professional accountants for use around the world. The Board of the International Federation of Accountants (IFAC) established the IESBA to function as an independent standard-setting body under the auspices of IFAC and subject to the oversight of a Public Interest Oversight Board (PIOB).

The IESBA Code of Ethics for Professional Accountants serves as the foundation for codes of ethics developed and enforced by member bodies of IFAC, of which the Institute is a member. The Code of Ethics for Professional Accountants issued by the APESB (APES 110) is based on the IESBA Code.

The IESBA website provides details of IESBA meetings.

Article last updated 8 July 2011