The Accounting Professional and Ethical Standards Board (APESB) has issued APES 215 Forensic accounting services.

It replaces APS 11 Statement of forensic accounting standards and GN2 Forensic accounting.

This standard outlines requirements for members in public practice and business when providing quality and ethical forensic accounting services.

The standard is effective for engagements commencing on or after 1 July 2009, with early adoption permitted.

The APESB has also issued a basis for conclusions paper which outlines the background to the development of the standard.

For further information visit the APESB website.