On 1 July 2006 the Institute's independence standards were formally aligned to the Corporations Act and the International Federation of Accountants' (IFAC) Code of Ethics. To assist members in tracking the changes to independence standards, the Institute has produced a range of guidance, including:

• Matrix tracking of independence revisions (PDF: 87KB) (includes detailed paragraph references)
• Commentary on the the transition from F.1 to Section 290 (64-page Word document) (with full narrative of both standards)

• Changes to Network firm definition
• Changes to auditor rotation requirements
• Matrix tracking of independence revisions (PDF: 87KB) (includes detailed paragraph references)
• Commentary on the transition from F.1 to Section 290 (64-page Word document) with full narrative of both standards