Exposure Drafts - The Next Seven Clarity Auditing Standards
The latest set of seven explosure drafts has been released by the AUASB as part of its Clarity project.
Do you know the fundamental ethical principles applicable to ALL members?
As a member of CPA Australia, you are obliged to comply with the Code of Ethics for Professional Accounts (APES 110). It applies to all members, not just those in public practice, and not just to those who are providing auditing and assurance services. For example, it also applies to members providing other professional services (e.g., taxation or valuation services), and to members who are employed by another company (e.g., a CFO in a private company or a financial analyst in an investment bank). The ethical principles with which you must comply are:
Clarity and a Whole Lot More!
The AUASB has issued highlights of its latest Board meeting held on 6 and 7 April.