APES 215 
 
On Tuesday, 2 December the Accounting Professional and Ethical Standards Board (APESB) released the standard APES 215 Forensic Accounting Services. 
 
The standard, APES 215 Forensic Accounting Services will replace APS 11 Statement of 
Forensic Accounting Standards and GN 2 Forensic Accounting. 
 
The new standard is effective from 1 July 2009, with early adoption permitted. It will be enforced 
by the three Australian professional accounting bodies. 
 
The standard is now available on the APESB website at www.apesb.org.au