APES 110 Code of Ethics for Professional Accountants (including Independence Standards)
Part 5: Australian ethics standards for sustainability assurance – APES 110 Code of Ethics for Professional Accountants (including Independence Standards)

APES 110 Code of Ethics for Professional Accountants (including Independence Standards) 5300: Conduct of sustainability assurance practice: appointments, conflicts, fees, inducements, client assets, NOCLAR, tax planning and experts (Sections 5300 to 5390)

What does 5300 require?

A sustainability assurance practitioner in public practice applies the conceptual framework to client and engagement acceptance, conflicts of interest, objectivity of the engagement quality reviewer, fees and remuneration (with the Australian referral fee disclosures in AUST R5330.5.1 and R5330.5.2 and the contingent fee prohibitions in AUST R5330.4.1), inducements, custody of client assets, responding to NOCLAR, tax planning services (AUST R5380.26) and the use of external experts, on the same terms as the corresponding Part 3 sections. Group and value chain situations are handled under Sections 5405 and 5406.

Maintained by Gerard Blokdyk

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