APES 110 Code of Ethics for Professional Accountants (including Independence Standards) 5100: Comply with Part 5 and apply the fundamental principles and the conceptual framework to sustainability assurance (Sections 5100 to 5120, 5270)

What does 5100 require?

Part 5 applies to every sustainability assurance practitioner, whether or not an accountant, when performing a sustainability assurance engagement under Australian standards, and mirrors Parts 1 to 3 of the Code. The practitioner observes the same five principles (integrity; objectivity; competence and due care; confidentiality, with the Australian exception in AUST R5114.3; professional behaviour), uses the conceptual framework to find, weigh and deal with threats, and must neither yield to nor apply pressure to breach the principles. Breaches are evaluated, addressed and documented, and the firm's quality management system supplies the safeguards. Part 5 applies to sustainability assurance for reporting periods starting from 1 January 2026.