Why Auditors Must Stay Independent
Auditor independence protects your association and builds trust. Under the APES 110 Code of Ethics, auditors cannot prepare BAS, payroll or bookkeeping for the same organisation they review. Learn why this ethical rule ensures objective, reliable financial statements for community and charity committees.
The Ethical Foundation
Discover how Chartered Accountants uphold independence and trust through the APES 110 Code of Ethics. Learn why professional ethics matter in audits and reviews.