APES 110 Code of Ethics for Professional Accountants (including Independence Standards)
Part 4A: Independence for audit and review engagements – APES 110 Code of Ethics for Professional Accountants (including Independence Standards)

APES 110 Code of Ethics for Professional Accountants (including Independence Standards) 609: Recruiting and corporate finance services (Subsections 609 and 610)

What does 609 require?

A firm must not act as negotiator on the client's behalf or make hiring decisions when providing recruiting services, and for public interest entity clients must not search for or seek out candidates, or undertake reference checks, for a director, officer or senior management position with significant influence over accounting records or financial statements. Corporate finance work in which the firm promotes, deals in or underwrites the client's shares, or advice where the effectiveness depends on a particular accounting treatment the firm has doubts about, are prohibited; other corporate finance advice is evaluated for advocacy and self-review threats.

Maintained by Gerard Blokdyk

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