Thursday 11 November 2021


2:30 pm


1.5 CPD Hours

Session Topic

Code amendments to promote the right mindset now operative

From 1 January 2022, APES 110 Code of Ethics for Professional Accountants (including Independence Standards) has been revised to promote the role and mindset expected of accountants.  The amendments include a new requirement for accountants to have an inquiring mind when applying the conceptual framework.  New guidance is provided on professional judgement, including on matters such as bias, and organisational and firm culture.

This session will:

  • Describe the role and mindset changes
  • Explain how they affect accountants in public practice, commerce, industry, not-for-profits, and auditors
  • Discuss how they may be implemented, and
  • Recap the code’s related requirements, including Fundamental Principles and Conceptual Framework.
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This session is presented by:

Colin Parker

Principal | GAAP Consulting | Financial Reporting Expert

Colin, Principal of GAAP Consulting, is an expert in financial reporting, auditing and related governance issues, and was previously a member of the Australian Accounting Standards Board.

He has conducted many independent expert and consulting experts reports on professional negligence, and accounting and auditing standards. He is the team leader advisory and litigation services and adviser to GAAP Training and Reportfraud.