2013 Audit Independence Guide

This guide is intended to provide a clear indication of the conceptual approach set out in Sections 290 and 291 of APES 110 Code of Ethics for Professional Accountants. It provides practical examples of independence issues encountered by accountants and auditors. The guide is designed for members in public practice addressing independence in the context of assurance engagements. It is not intended to replace APES 110, nor is it intended to be a substitute for any other legal, regulatory or professional standards affecting independence. It is recommended that members become familiar with the Code and other applicable independence standards prior to reviewing any arrangement to ensure independence is maintained Click Here >>