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) 290: Using the work of an external expert (members in business)

What does 290 require?

A Member in Business who intends to rely on an external expert must evaluate whether the expert has the competence, capabilities and objectivity needed and whether the work is adequate for the Member's purposes, considering the expert's qualifications, reputation, relationships with the organisation and the assumptions and methods used. The Member documents the evaluation and does not rely on work that fails it.

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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