APESB ED 01/25 Proposed Australian Ethics Standards for Sustainability Assurance and Other Revisions to the Code

Please click here to view the Submission 'APESB ED 01/25 Proposed Australian Ethics Standards for Sustainability Assurance (including Independence Standards) and Other Revisions to the Code Relating to Sustainability Assurance and Reporting'.

Overview of the Submission:

The Institute of Public Accountants (IPA) welcomes the opportunity to provide comments on the above Exposure Draft (ED).
Overall, IPA supports the proposals in ED 01/25 to amend the APES 110 Code of Ethics for Professional Accountants (including Independence Standards) (the Code) to incorporate new ethical standards for Australian sustainability assurance practitioners and professional accountants relating to sustainability reporting and assurance.