Engagement letters for Australian accounting firms

The short version

Two sets of rules shape an engagement letter at most Australian accounting firms.

• APES 305 Terms of Engagement applies to members of CA ANZ, CPA Australia and the IPA in public practice. It requires you to document the terms of engagement and communicate them to the client (paragraphs 3.1 and 3.8). Section 4 lists what the document should cover. Section 5 covers when to reissue for recurring work.
• The Tax Agent Services (Code of Professional Conduct) Determination 2024 applies to registered tax and BAS agents. Section 45 requires you to give current and prospective clients certain information in writing, and its own example names letters of engagement as one way to do it. Section 30 sets the record keeping rules. Section 40 requires a documented system of quality management, and the note to section 40 lists client engagement as one of its policy areas.

Add the professional standards scheme disclosure if you are in a scheme, consider the unfair contract terms rules when you use standard terms with individual and small business clients, and make sure your e-signing method identifies the signer and shows their intention. The rest of this guide works through each part in order.

What APES 305 actually requires

APES 305 is short. The mandatory requirements are in bold type in the standard and there are only a handful of them. Everything else is guidance you should vary to suit the job.

Paragraph	Requirement (paraphrased)	Mandatory?
3.1	Document and communicate the terms of engagement to the client.	Yes
3.3	Do this preferably before the engagement commences.	Guidance
3.4	Comply with Subsection 114 Confidentiality of APES 110 for confidential information acquired on the engagement.	Yes
3.6	If you use outsourced services, document and communicate the provider, where the work will be performed, and the nature and extent of the outsourcing.	Yes
3.7	If you use cloud computing that is not an outsourced service, document and communicate the provider, the location, and how client confidential information will be stored.	Guidance ("should")
3.8	Document the terms in an Engagement Document.	Yes
6.1	If you are in a professional standards scheme, comply with the legislation and your professional body's regulations.	Yes
6.2	If you are in a scheme, disclose to the client that your liability may be limited, in line with the disclosure requirements in applicable laws and regulations.	Yes

Two points are often missed. First, the Engagement Document does not have to be a letter. Paragraph 3.9 says a standard format handout, brochure, leaflet or electronic communication is also acceptable. Second, an engagement can be "written or otherwise" under the APES 305 definition, so the obligation is about documenting and communicating what was agreed, not about a particular format.

The 2024 revision was narrow. Technical Update 2024/3 explains that it added a definition of Confidential Information (any information, data or other material in any form that is not publicly available) and made consequential wording changes at paragraphs 3.4, 3.5 and 3.7. If your letter was sound under the 2020 version, the main thing to check is how you describe confidentiality and cloud storage.

The matters an engagement letter should cover

Section 4 of APES 305 is a guide to matters that, for most engagements, should be considered for inclusion. Paragraph 4.1 says they should be varied to meet the circumstances of each engagement. In plain terms:

APES 305 para	Topic	What to put in the letter
4.2	Purpose	Say the letter sets out and confirms your understanding of the terms.
4.3	Objectives	A short summary of what the work is for. Say procedures are limited to the engagement, that no audit or review will be done and no assurance expressed (if that applies), and that unless agreed otherwise the work cannot be relied on to find irregularities, including fraud, other illegal acts and errors.
4.4	Scope	Periods covered, period of appointment and timetable, relevant legislation and standards, any limitations, the client operations included, and the information the client will provide. Consider how this works for a recurring engagement.
4.5	Output	The reports or other outputs, expected timing, intended use and distribution, and any disclaimer or limitation of liability (for example, scheme wording).
4.6	Responsibilities	Yours, including confidentiality, its effect on your professional body's quality review program, and your obligations on actual or suspected non-compliance with laws and regulations (NOCLAR). The client's, including that the client is responsible for the completeness and accuracy of information supplied. Any third party, including outsourced service providers.
4.7	Other practitioners	If another practitioner's work will be used, describe that involvement.
4.8	Fees and billing	The basis and calculation of fees (time based, fixed price, referral fees and commissions, contingent fees or similar) and the billing schedule.
4.9	Documents and data	Who owns documents and data produced on the engagement or provided by the client. If you have a policy of exercising a lien in a dispute, disclose it and the process for dealing with disputes over the lien.
4.10	Client confirmation	Ask the client to confirm their understanding. APES 305 says written confirmation is preferable.

Paragraph 3.10 adds one more point. Where an engagement is undertaken under statute, refer to the relevant law in the document, and remember the letter cannot reduce obligations imposed by law.

What the Tax Practitioners Board Code adds

The Tax Agent Services (Code of Professional Conduct) Determination 2024 commenced on 1 August 2024. Under section 100, its obligations apply from 1 July 2025 for a registered tax or BAS agent with 100 employees or fewer as at 31 July 2024, and from 1 January 2025 otherwise. Employee numbers are counted at the firm level. So by now, every registered agent is covered.

Section 45: keeping your clients informed

You must advise all current and prospective clients, in writing, in a prominent, clear and unambiguous way, of:

1. that the Board maintains a register of registered tax and BAS agents, and how to access and search it;
2. how to make a complaint about a tax agent service you provided, including the Board's complaints process;
3. general information about your rights, responsibilities and obligations as an agent (including to the client) under the taxation laws, and what obligations your clients have to you;
4. certain events in the last five years, such as suspension or termination of registration (other than an interim suspension), bankruptcy or external administration, certain convictions and penalties, and (since the 2026 amendments) orders for breaching an enforceable undertaking and Board determinations preventing you from applying for registration;
5. whether your registration is currently subject to conditions or is currently suspended.

Timing differs by item. The first three are given on engagement or re-engagement, or on request. The five-year events are given at the time a client enquires about engaging or re-engaging you, and to an existing client not previously told within 30 days of the event. Current conditions or suspension are given at the time of the enquiry, and to existing clients as soon as reasonably practicable after the event.

The Determination's own example says an agent who publishes the information on their website, includes it in letters of engagement or re-engagement, and gives clients a copy of the Board's factsheet on general information for clients will have met the requirement. That is why section 45 content now belongs in every tax engagement letter.

Section 30: client records

You must keep records that correctly record the tax agent services you provided to each client, including former clients. The records must be in English (or readily convertible), be kept for at least five years after the service, and show the nature, scope and outcome of the service. They must also reference information reasonably considered, include all advice received from and given to the client, and for more complex matters, the facts, assumptions and reasoning behind the advice.

A signed engagement letter is the cleanest record of "nature and scope". Keep each year's version, not just the latest.

Section 40: quality management

You must establish, document and enforce a system of quality management designed to give you reasonable confidence you are complying with the Code. The note to section 40 lists client engagement among the policy areas. A firm-wide engagement letter policy (who issues, when, which template, how variations are approved) fits naturally here.

Limitation of liability and professional standards schemes

If you participate in a professional standards scheme, APES 305 paragraph 6.2 requires you to disclose to the client that your liability may be limited, in line with the applicable law. The Professional Standards Councils' disclosure factsheet sets out the prescribed statement:

Liability limited by a scheme approved under Professional Standards Legislation.

The factsheet says the statement must be printed in a size not less than Times New Roman 8-point. It lists letterhead and letters, email, invoices not accompanied by a letter with the statement, and written advice among the places it should appear. It notes failure to disclose may result in a penalty or, in some cases, the professional may not be covered by the scheme. Use the statement exactly as prescribed. Do not paraphrase it.

A scheme limitation is separate from any contractual limitation clause you might add. APES 305 paragraph 4.5(c) asks you to describe the nature of any anticipated arrangement that limits your liability. If you add contractual limits, have them reviewed by a lawyer, particularly in light of the next section.

If you're a CA ANZ, CPA Australia or IPA member

The rules in this guide apply to members of all three bodies. APES 110 defines the Professional Bodies as Chartered Accountants Australia and New Zealand, CPA Australia and the Institute of Public Accountants, and members of each must follow the APES standards, including APES 305. The body-specific parts are the name of your body, its complaints and review processes, and its professional standards scheme.

Body	Current scheme (Professional Standards Councils)	Who it covers	Commenced and term
CA ANZ	Chartered Accountants Australia and New Zealand Professional Standards Scheme 2025-2030	Australian-resident members holding a current Certificate of Public Practice, Affiliate Members and incorporated Practice Entity Members (cl 2.1)	13 July 2025 in NSW, NT, Tas, WA, Vic and Qld; ACT and SA on that date or a later notified date; five years from commencement in NSW (cl 6)
CPA Australia	The CPA Australia Professional Standards Scheme (2025-2030)	Members holding a current CPA Australia Public Practice Certificate (cl 2.1.1)	21 August 2025 in NSW, NT, Tas, WA, Vic and Qld; ACT and SA on that date or a later notified date; five years from commencement in NSW (cl 6)
IPA	IPA Scheme Instrument 2022	IPA members and IPA Entity Members holding a current IPA Public Practice Certificate (cl 2.1)	1 January 2022 in Vic, NSW, NT, Qld, WA and Tas; ACT and SA by notice; five years from commencement (cl 8). The Professional Standards Councils list it as 2022-2026, so check psc.gov.au for its replacement before relying on it in 2027.

Each scheme limits liability only where the participant holds insurance that meets the body's standards, and only above the scheme's threshold. Whatever the body, the client-facing statement is the same prescribed wording: "Liability limited by a scheme approved under Professional Standards Legislation." The Professional Standards Councils say it should be no smaller than Times New Roman 8-point, and list letterhead, letters, email, invoices sent on their own and written advice among the places it appears. Use it only if you participate in a scheme. As at 18 October 2026.

Check	CA ANZ	CPA Australia	IPA
Follow APES standards, including APES 305 and APES 110	Yes. Members must comply with the By-Laws, Regulations, Code of Ethics and applicable professional standards	Yes. CPA Australia says its members must comply with the APESB standards	Yes. IPA By-law 2.1.3(b)
Practice certificate for public practice	Certificate of Public Practice (Regulation CR 2)	Public Practice Certificate	Public Practice Certificate
Professional indemnity insurance	Regulation CR 2A	Required for CPAs and FCPAs offering public accounting services	See the IPA professional indemnity requirements for PPC holders
Quality or practice review of your files	Quality and practice reviews	Best Practice Program	Quality assurance reviews (Pronouncement 4, By-law 2.1.3(a))
Complaints about members	Professional Conduct process	Use CPA Australia's complaints page	Lodged in writing with the Institute (By-law 7.1.1)

None of the three bodies' pages we reviewed prescribe extra wording for an engagement letter beyond APES 305. If you hold client money, APES 310 Client Monies applies. APES 320 covers quality management for firms providing non-assurance services. Check your body's current By-Laws and regulations before you finalise your letter. The engagement letter template and family group template have a [professional body] placeholder and mark these clauses as optional.

Unfair contract terms

Most engagement letters are standard form contracts: the firm drafts them, and clients sign them with little or no negotiation. Since 9 November 2023, unfair terms in standard form contracts are illegal, with substantial penalties and each unfair term a separate contravention (ASIC). ASIC also notes that minor negotiated changes might not stop an agreement being a standard form contract.

The small business protection covers a business that employs fewer than 100 people or had turnover of less than $10 million for the previous income year. Under the Australian Consumer Law there is no monetary contract threshold. The protections also cover standard form consumer contracts, which includes most engagements with individual clients. A term is unfair if it causes a significant imbalance in the parties' rights and obligations, is not reasonably necessary to protect the legitimate interests of the advantaged party, and would cause detriment if applied or relied on.

Clauses worth checking with that test in mind:

• A right for the firm to change fees or scope at any time without notice or a right for the client to end the engagement.
• Termination rights that run only one way.
• Broad indemnities from the client for anything connected with the engagement.
• Automatic renewal with no reminder and no easy exit.
• Liens or withholding of client records beyond what you have disclosed and can justify.

Balanced terms are also simply easier to sign.

E-signing and electronic acceptance

APES 305 defines Writing to include words in an electronic format capable of being converted to printed text, and says written client confirmation is preferable, not mandatory. Electronic acceptance therefore fits the standard.

Where a Commonwealth law requires a signature, section 10 of the Electronic Transactions Act 1999 treats it as met by an electronic communication if:

• a method is used to identify the person and indicate their intention about the information communicated;
• the method is as reliable as appropriate for the purpose in light of all the circumstances (including any relevant agreement), or is proven in fact to have done those things; and
• where the signature is given to someone other than a Commonwealth entity, that person consents to the electronic method.

Section 8 says a transaction is not invalid because it took place wholly or partly by electronic communications, for the purposes of Commonwealth law. Engagement letters are mostly a matter of contract rather than a statutory signature requirement, so in practice the questions are evidential: who signed, when, and what exactly they agreed to. A good e-signing record answers all three. For signature requirements under state or territory law, check the relevant state or territory legislation.

Practical points:

• Send each signer their own link rather than one shared link per family.
• Keep the signed PDF and the signing audit record together on the client file.
• For trusts and companies, have the signer state the capacity they sign in (director, trustee, director of the corporate trustee).

When to issue and when to reissue

Issue a letter before work starts on any new client or new service. APES 305 says preferably before the engagement commences (paragraph 3.3), and section 45 of the Code ties several disclosures to engagement and re-engagement.

For recurring work, APES 305 section 5 describes a recurring engagement as one with unchanged terms, the same or similar service each period, identifiable start and finish dates, and performance on a regular periodic basis such as annually. APES 305 does not require an annual reissue. Paragraph 5.2 lists factors to consider:

The last factor has been triggered by recent changes. The Code Determination applied to all registered agents from 1 July 2025 at the latest and section 45 was amended again from 1 October 2026. APES 305 itself was revised for engagements from 1 January 2025. Many firms have chosen to reissue every recurring tax client at least once since those dates, then move to an annual re-engagement letter that rolls the section 45 disclosures forward each year.

APES 110 also requires continuance review. R320.9 says that for a recurring client engagement you must periodically review whether to continue. An annual re-engagement is a natural point to record that review.

Worked example: does this client need a new letter?

Situation	Reissue?	Why
Individual, salary and one rental, same as last three years, letter signed 2023	Yes, at least once	Section 45 disclosures and APES 305 2024 revision postdate the letter (paragraph 5.2(f) and (g)).
Same individual, re-engagement letter signed July 2026	Check section 45 items	The October 2026 amendment changed the event list. If nothing in it applies to the firm, the general disclosures may still be current.
Company client, founder sold 60% to a new investor	Yes	Change of ownership (5.2(d)).
Sole trader now registered for GST and employing staff	Yes	Significant change in the size or nature of the business (5.2(e)) and new services such as BAS and payroll.
Client keeps asking why advice on a share sale was not "included"	Yes	Sign of misunderstanding about scope (5.2(a)).

Family groups and multiple entities

Most firms serve families through several entities: the individuals, a discretionary trust, a trading company, often an SMSF. APES 305 does not prevent one document covering several clients. Its definition of Client covers any individual, firm, entity or organisation, and the Engagement Document can be any appropriate means. The practical questions are about clarity.

• Each entity is a separate client. List every entity by full legal name and ABN or TFN reference, and the services for each.
• Each entity accepts for itself. A husband cannot accept for his wife, and a director signs for the company, not personally. For a trust, the trustee signs. For an SMSF, check the trust deed and the corporate trustee's constitution for who can bind the fund, and have each required trustee or director sign.
• Section 45 information goes to each client. One letter can carry it once, provided every client receives the letter.
• Confidentiality between family members. APES 110 Subsection 114 applies to each client. Get each person's consent to information being shared across the group, and name who you can take instructions from for each entity.
• Fees. State who is invoiced for what, and whether entities are jointly or separately liable.
• Ending one relationship. If a couple separates, you need to be able to end or vary the engagement for one entity without unpicking the rest. A clause and a schedule that can be amended separately make this simpler.
• SMSF audit. If your firm audits the fund, independence rules apply and the audit needs its own engagement under the auditing standards. APES 305 paragraph 1.3 notes that ASA 210 governs audit engagements.

Worked example: the Nguyen family group

The group: Anh and Linh Nguyen (individuals), the Nguyen Family Trust (trustee: Nguyen Holdings Pty Ltd), Nguyen Kitchens Pty Ltd (trading company), and the Nguyen Super Fund (corporate trustee: Nguyen Super Pty Ltd, directors Anh and Linh). Fixed annual fees are agreed per entity.

Entity	Services	Annual fee (ex GST)	Billed to
Anh Nguyen	Individual tax return	$550	Anh Nguyen
Linh Nguyen	Individual tax return, one rental property schedule	$850	Linh Nguyen
Nguyen Family Trust	Financial statements, trust return, distribution minute reminder	$2,400	The trustee
Nguyen Kitchens Pty Ltd	Financial statements, company return, quarterly BAS, ASIC annual review	$7,200	The company
Nguyen Super Fund	Financial statements and SMSF annual return (audit by an external auditor)	$2,200	The fund
Total		$13,400

Signatories: Anh and Linh each sign as individuals. Anh signs for the corporate trustee of the family trust and for the company as the sole director of each. Anh and Linh both sign as directors of the SMSF corporate trustee. The letter lists each signing capacity beside the name. Each entity is invoiced for its own line. See the family group engagement letter template for a full version.

Scope, and what happens when it changes

Most fee disputes start with scope. APES 305 paragraph 4.4 asks for the periods covered, the timetable, applicable laws and standards, limitations, and the information the client will provide. Be specific about what is out of scope as well as what is in.

Common out-of-scope items for an individual return: ATO audits and reviews, amendments to prior years, CGT advice on a major disposal, foreign income beyond a simple schedule, Division 293 and other assessments after lodgement, and responding to ATO correspondence.

When scope changes, put the change in writing before doing the work. A short variation letter or email that refers to the original letter, describes the extra service, states the fee basis and asks the client to accept is usually enough. APES 305 paragraph 5.2(b) and (c) treat significant changes as a reason to reissue the document.

Worked example: a mid-year scope change

Linh Nguyen sells an investment property in March. The engagement letter covers her return and "one rental property schedule". CGT on the sale is out of scope. The firm sends a variation: CGT calculation and advice on the sale of the property, fixed fee of $650 plus GST, billed with the annual return, with the client to supply settlement statements, purchase contract and records of capital works. Linh accepts electronically. The variation and the advice both go on file, which also helps with section 30 of the Code, because more complex matters need the facts, assumptions and reasoning recorded.

Fees and billing

APES 305 paragraph 4.8 asks for the basis and calculation of fees and the billing schedule. APES 110 section 330 adds context:

• You may quote any fee you consider appropriate, but a fee so low it makes it difficult to perform the work to standard creates a threat to professional competence and due care (330.3 A2). One factor in evaluating that threat is whether the client is aware of the terms, in particular the basis of fees and which services are covered (330.3 A3).
• Contingent fees for non-assurance work can create threats to objectivity. An advance written agreement with the client on the basis of remuneration is one example of a safeguard (330.4 A3). AUST R330.4.1 prohibits contingent fees in specific engagements under other APES standards, including valuation, forensic and insolvency services.
• Referral fees and commissions create threats. Getting the client's advance agreement to commission arrangements is one example safeguard (330.5 A2).

In the letter, state the basis (fixed, time based, or a mix), what triggers extra fees, when invoices are issued, payment terms, and whether you deduct fees from refunds through a trust account. Name the payment methods you accept.

Worked example: fixed fee with a clear change rule

"Our fee for the services in Schedule 1 is $850 plus GST, invoiced when your return is ready to sign. If you ask us for work outside Schedule 1, we will tell you the fee or our hourly rate before we start and will not proceed until you agree." That second sentence prevents most fee disputes and sits comfortably with the unfair contract terms rules, because the firm cannot change the price unilaterally.

Client and practitioner responsibilities

APES 305 paragraph 4.6 and Code section 45(1)(c) point to the same content from two angles: what you do, and what the client does.

The firm	The client
Do the work with competence and due care and in line with the taxation laws and professional standards.	Give complete, accurate and timely information (APES 305 4.6(b) says the client is responsible for this).
Keep client information confidential, subject to legal exceptions and professional body quality reviews.	Keep records the law requires them to keep.
Explain how NOCLAR obligations may require the firm to act.	Review the return or statements before signing and tell the firm of errors.
Tell the client about the TPB register, complaints and the section 45 matters.	Pay fees on the agreed terms.
Name any outsourced provider and where the work is done (APES 305 3.6).	Respond to requests for information in good time so lodgement dates can be met.

Keep the client list factual. Avoid wording that suggests the client carries the firm's own professional obligations.

Outsourcing and cloud storage

If you outsource a material business activity (for example, offshore preparation of returns), paragraph 3.6 is mandatory: name the provider, the country or location, and the nature and extent of the work. If you use cloud software that is not an outsourced service, paragraph 3.7 says you should describe the provider, the location and how client confidential information is stored. A short table in the letter or an attached schedule works well and is easy to update.

Records, documents and liens

APES 305 paragraph 4.9 asks the letter to state who owns documents and data produced on the engagement or provided by the client, and to disclose any lien policy and the dispute process. The Code's section 30 sets the minimum five year retention period for records of tax agent services. Put both in the letter: who owns what, how long you keep it, in what form, and how a client can ask for copies.

Ending the engagement

APES 305 does not set termination rules, so the letter should. Cover:

• how either party can end the engagement (written notice, and the notice period if any);
• fees for work done up to the end date;
• what happens to documents and records, including the lien policy if you have one;
• handover to a new accountant, with client authority, under APES 110 section 320;
• when the firm may withdraw, for example if continuing would breach the law or professional obligations. Section 15 of the Code Determination includes steps such as withdrawing from an engagement in some circumstances involving false or misleading statements.

When you take over from another accountant, the new firm's obligations sit in APES 110 section 320. See the professional clearance letter template.

A short process that works

1. Accept the client: identity and AML checks, conflict check, competence check under APES 110 320.3, and professional clearance if replacing another accountant.
2. Choose the right template: individual, family group, or a specific service.
3. Fill in the schedule of entities and services, fees and billing, out-of-scope items, outsourcing and cloud details.
4. Check the section 45 disclosures are current and the scheme wording (if any) is exact.
5. Send for e-signature with each signer named in their capacity.
6. File the signed letter and audit record on each client file, and record the next review date.
7. Vary in writing when scope changes. Review at each recurring cycle against APES 305 paragraph 5.2.

Nagaris handles the paperwork side of this as one group-first engagement: every entity in one engagement letter, priced together or entity by entity, signed once for the entire group, and copied from last year's engagement as a draft for re-engagement. See group proposals and e-signatures.

Templates

• Engagement letter template for an individual tax return
• Family group engagement letter template
• Professional clearance letter and reply templates

Questions

Is an engagement letter mandatory in Australia?

For members of CA ANZ, CPA Australia and the IPA in public practice, APES 305 requires the terms of engagement to be documented and communicated to the client. The document does not have to be a letter; APES 305 paragraph 3.9 accepts a handout, brochure or electronic communication.

Which version of APES 305 applies now?

APES 305 as revised in September 2024, effective for engagements commencing on or after 1 January 2025. The changes added a definition of Confidential Information and made related wording changes.

Do I need to reissue engagement letters every year?

APES 305 does not require an annual reissue for recurring engagements. Paragraph 5.2 lists factors to consider, including changes in scope, ownership, standards and legal or regulatory requirements.

What does section 45 of the TPB Code Determination require?

Registered tax and BAS agents must tell current and prospective clients in writing about the TPB register, how to complain, their rights and obligations and the client's obligations, and certain events and current registration conditions or suspension. The Determination gives letters of engagement as one way to do it.

Can one engagement letter cover a whole family group?

Yes, provided each entity is named, the services and fees for each are clear, and each entity accepts through someone with authority to sign for it, such as a director or trustee.

Is an electronic signature valid on an engagement letter?

APES 305 defines Writing to include electronic formats. Where a Commonwealth law requires a signature, section 10 of the Electronic Transactions Act 1999 accepts an electronic method that identifies the person, shows their intention and is reliable enough for the purpose, with the recipient's consent.

What is the professional standards scheme disclosure wording?

The Professional Standards Councils give the prescribed statement as: Liability limited by a scheme approved under Professional Standards Legislation. Use it exactly as prescribed.

Do CA ANZ, CPA Australia and IPA members need different engagement letters?

No. Members of all three bodies follow APES 305, so the core content is the same. The differences are the body you name, its complaints process, and whether you participate in its professional standards scheme.

Sources

• APES 305 Terms of Engagement (revised September 2024, effective 1 January 2025)
• APESB: Terms of Engagement page
• APESB Technical Update 2024/3: revised APES 305
• Compiled APES 110 Code of Ethics for Professional Accountants (compiled as at July 2025)
• Tax Agent Services (Code of Professional Conduct) Determination 2024, Compilation No. 4 (1 October 2026)
• Federal Register of Legislation: versions of the Code Determination 2024
• Electronic Transactions Act 1999, Compilation No. 4 (5 December 2025)
• Professional Standards Councils: limited liability disclosure factsheet
• ASIC: Unfair Contract Terms reforms commence
• APESB: Standards and guidance (APES 310 Client Monies, APES 320 Quality Management for Firms that provide Non-Assurance Services)
• Professional Standards Councils: current scheme documents
• Chartered Accountants Australia and New Zealand Professional Standards Scheme 2025-2030
• The CPA Australia Professional Standards Scheme (2025-2030)
• IPA Scheme Instrument 2022
• CA ANZ: Members' obligations
• CPA Australia: Public practice, your obligations
• IPA By-laws, Version 2.12 (2 September 2021)