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27 Feb. 2020

AUASB Bulletin on The Revised Code of Ethics and the Auditor’s Report

The revised and restructured APES 110 Code of Ethics for Professional Accountants (including Independence Standards) (the Code), is effective from 1 January 2020. The AUASB would like to remind stakeholders of the need to ensure that references to relevant ethical requirements in an Auditor’s Report or an Auditor’s Review Report are updated where appropriate. This AUASB Bulletin describes the key changes and implications arising from the revised Code for audit practitioners. Additionally the Bulletin includes an updated example Auditor’s Report reflecting this revised wording in its entirety.

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