This article provides an overview of the APES 110 Code of Ethics for Professional Accountants, issued by the Accounting Professional and Ethical Standards Boards (APESB). It explains the purpose of the code and its relevance to accounting professionals in Australia and abroad. The article also discusses the fundamental principles and different parts of the code, along with their application in public practices and businesses. Following the code is crucial for professional accountants to ensure ethical conduct and act in the public interest.