Thursday 2 May 2019


12:00 pm


1.5 CDP hours

Session Topic

Understanding the revised ethics code for accountants and auditors (Part 1)

This session is the first of four explaining the revised APES 110 Code of Ethics for Professional Accountants (including Independence Standards). Effective from 1 January next year, the revised code affects us all.

Parts 1 and 2 of the code apply to members of CA ANZ, CPA Australia and the IPA. Part 2 applies to members in business. The latter include members employed, engaged or contracted in an executive or non-executive capacity in, for example, commerce, industry and service, the public sector, education, the not-for-profit sector, and regulatory and professional bodies. The session will cover:

  • Complying with the code, the fundamental principles and conceptual framework
  • Applying the conceptual framework
  • Conflicts of interest
  • Preparation and presentation of information
  • Acting with sufficient expertise
  • Financial interests, compensation and incentives linked to financial reporting and decision-making
  • Inducements, including gifts and hospitality
  • Responding to non-compliance with laws and regulations, and
  • Pressure to breach the fundamental principles.
$360.00 Buy GAAPinar
Book 4 GAAPinars & get one free

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.