APES 110 Code of Ethics for Professional Accountants (including Independence Standards)
Part 4B: Independence for other assurance engagements – APES 110 Code of Ethics for Professional Accountants (including Independence Standards)

APES 110 Code of Ethics for Professional Accountants (including Independence Standards) 921: Family, personal, recent service, officer roles and employment with an assurance client (Sections 921 to 924)

What does 921 require?

An individual may not sit on the assurance team while an immediate family member is a client director or officer or is positioned to significantly influence the subject matter information, nor where the individual held such a role during the period the report covers. Partners and employees may not be a client director or officer. When former team members join the client in such roles the firm ensures no significant connection remains and evaluates the familiarity threat; team members negotiating employment with the client are removed.

Maintained by Gerard Blokdyk

Other controls in Part 4B: Independence for other assurance engagements – APES 110 Code of Ethics for Professional Accountants (including Independence Standards)

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The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.