Need to trace the changes to the Independence Standards?

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Need to trace the changes to the Independence Standards?

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A suite of useful tools which compare and track the changes:

Matrix tracking independence revisions – with detailed paragraph references
The transition on 1 July 2006 from F.1 to Section 290 – with full narrative of both standards
Each complete version of the independence standards as issued since 1997

is now available.

These documents can be located at:

Tracking of independence revisions

The transition from F.1 to Section 290 (67kb)

Each complete version of the independence standards as issued since 1997

F.1 September 1997 – the Joint Code of Professional Conduct;
F.1 May 2002 – adoption of the IFAC conceptual framework;
F.1 December 2004 – CLERP 9 alignment
APES 110 Section 290 July 2006 – Code of Ethics issued by the Accounting Professional & Ethical Standards Board