APES 110 Code of Ethics for Professional Accountants (including Independence Standards)
Part 2: Members in business – APES 110 Code of Ethics for Professional Accountants (including Independence Standards)

APES 110 Code of Ethics for Professional Accountants (including Independence Standards) 230: Act with sufficient expertise

What does 230 require?

A Member in Business must not mislead an employer about the level of expertise or experience held and must not undertake significant tasks without the necessary training or time. Where circumstances threaten competence (insufficient information, resources, time or authority), the Member seeks assistance, training or additional time, and if the threat cannot be addressed refuses to perform the task and explains why.

Maintained by Gerard Blokdyk

Other controls in Part 2: Members in business – APES 110 Code of Ethics for Professional Accountants (including Independence Standards)

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