Jul 2021

APES 305 : Disclosing outsourcing provider, geographic location and nature/extent of outsourced services.

By: Odyssey Legislation
Tags: apes305

The new APES 305 on Terms of Engagement became effective 1 July 2021, as per this link è https://apesb.org.au/standards-guidance/terms-of-engagement/ The most challenging new requirement (where Outsourced Services will be utilised) is that the Member must document and communicate to the Client: the details of the Outsourced Service provider, the geographic location of where Outsourced Services will be performed and the …