The Accounting Professional and Ethical Standards Board (APESB) is presently seeking feedback on proposed revisions to APES 215 Forensic Accounting Services:
"Generally we support the amendments proposed in the exposure draft. The two new Appendices are helpful in determining the nature of different forensic accounting services. However, we make the following comments.
Generally in the APES literature, there seems to be a lack of clarity as to whether Members (as defined) are made up entirely of Members in Practice and Members in Business, or whether there is a third category of Members who are not in business, but nor are they in practice, as defined, but are still bound by the standards."
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