APES 110 Code of Ethics for Professional Accountants (including Independence Standards)
Part 3: Members in public practice – APES 110 Code of Ethics for Professional Accountants (including Independence Standards)

APES 110 Code of Ethics for Professional Accountants (including Independence Standards) 390: Using the work of an external expert (public practice)

What does 390 require?

Before relying on an external expert's work, a Member in Public Practice evaluates the expert's competence, capabilities and objectivity, including financial and business relationships with the client or the firm, and assesses whether the work is adequate for the Member's purposes, considering assumptions, methods and source data. The evaluation and conclusion are documented. Where the expert's objectivity or the adequacy of the work cannot be established the Member does not rely on it.

Maintained by Gerard Blokdyk

Other controls in Part 3: Members in public practice – APES 110 Code of Ethics for Professional Accountants (including Independence Standards)

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