APESB Independence Guide

The IPA, together with CPA, CAANZ and APESB are pleased to bring our members the long awaited APESB Independence Guide.

This fifth edition of the Independence Guide represents a substantial rewrite to incorporate changes to the Code and how to apply the enhanced conceptual framework in the restructured Code to various circumstances and situations encountered by auditors. It also provides a substantial number of new scenarios to guide members in understanding the range of independence obligations they need to comply with under the restructured Code.