Mar 2021

Audit Independence

Is independence really so difficult? Comments on APES110 Auditor independence

By: Odyssey Legislation
Tags: accounting outsourcing, ATO, SMSF audit, SMSF Auditors independence, SMSF outsourcing

The APES 110 Code of Ethics for Professional Accountants (including Independence Standards) has been in the news more recently as the SMSF Association has sought to secure an extension for the deadline by which auditors are required to comply with the amended independence standard defined by APES 110. There has been plenty of news, social media commentary, podcasts and discussion groups …