APES 315 Compilation of Financial Information
Fundamental responsibilities and planning (sections 3 to 5) – APES 315 Compilation of Financial Information

APES 315 Compilation of Financial Information 3: Fundamental responsibilities: the Code, competence, independence statement and confidentiality

What does 3 require?

A Member compiling financial information complies with Part 1 of APES 110, with relevant laws and regulations and with the public interest obligations of Section 100, and maintains competence and due care under Subsection 113. Independence is not required for a compilation, but a Member who is not independent must say so in an explanatory statement in the compilation report. Confidential information gained during the engagement is handled under Subsection 114 of the Code.

Maintained by Gerard Blokdyk

Other controls in Fundamental responsibilities and planning (sections 3 to 5) – APES 315 Compilation of Financial Information

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