Expectations of Accountants and Compliance with APES 110 Code

This research report examines the expectations placed upon accountants and the challenges they face in complying with the APES 110 Code of Ethics, as established by the Accounting Professional & Ethical Standards Board Limited (APESB). The study employs a qualitative inductive research approach to identify relevant issues and compliance clauses within APES 110. The findings highlight adherence to the prescribed guidelines and reveal challenges that accountants encounter, including pressure to manipulate tax returns, compliance with conflicting rules, timing issues, and data limitations. The report emphasizes the importance of ethical conduct and transparency in the accountancy profession, offering insights into how businesses can assess the quality of professional services and ensure ethical standards are met. The study aims to analyze the expectations from an accountant and issues with complying to code of ethics (APES 110).

ACCOUNTING RESEARCH

ABSTRACT
This study examines the Codes of Ethics that are laid out by the Accounting Professional
& Ethical Standards Board Limited (APESB) to overlook the ethical and other relevant matters
that arise in the profession of Accountancy. It is crucial for a business entity to be fully aware
about the type of professional services delivered by an accountant and whether or not such
services are of the quality that the relevant standards determine or not. For this purpose, a
qualitative inductive research study has been taken into account that identifies relevant issues as
well as compliance clauses prescribed under the APES 110 Code of Ethics. The research
findings derived from this study are indicative of the prescribed guidelines mentioned in the laid
out standard. Apart from this, it is also inferred that accountant have some issues that affects
compliance of code of ethics. These issues includes unethical pressure from client to reduce tax
or alter return, compliance of accounting rules and other conflicted rules, timing issues,
unavailability of proper data or resources etc.
Keywords: Accountancy, APESB, APESB 110 Code of Ethics, Compliance Issues in APES
110, Importance of Ethics, Expectations to Accountants

Table of Contents
ABSTRACT.....................................................................................................................................2
INTRODUCTION...........................................................................................................................1
1.1 Overview of the research..................................................................................................1
1.2 Background of the research..............................................................................................1
1.3 Rationale of the Project....................................................................................................2
1.4 Research Aim...................................................................................................................2
1.5 Research Objectives.........................................................................................................2
1.6 Research Questions..........................................................................................................2
RESEARCH METHODOLOGY.....................................................................................................3
Type of investigation..............................................................................................................3
Research philosophy...............................................................................................................4
Research approach..................................................................................................................5
Data collection........................................................................................................................6
Research Design.....................................................................................................................7
Sampling.................................................................................................................................7
Ethical consideration..............................................................................................................8
Data Analysis..........................................................................................................................8
DATA ANALYSIS..........................................................................................................................8
Expectations from accountants...............................................................................................8
Issues with complying to code of ethics.................................................................................9
CONCLUSION..............................................................................................................................11
REFERENCES..............................................................................................................................13

Topic: “What are the expectations from an accountant and issues with complying to code of
ethics (APES 110)”
INTRODUCTION
Title: To analyse expectations from an accountant and issues with complying to code of ethics
(APES 110)
1.1 Overview of the research
Accountancy as a Profession, in the present day scenario, has become a vast discipline
that aims to promote, develop and supports accountants on a global scale. With an advent in the
complexities of business, both domestically as well as internationally, it has become crucial for
the organizations to work with integrity and in transparent manner (Akkeren and Tarr, 2014).
Therefore, as a Professional Accountant it has become the responsibility of such individuals to
ensure that quality and integrity of Standards is successfully understood and applied by
businesses all around the world. Thus, just like any other professional field, the individuals
representing Accountancy as a Profession are also subjected to a certain code of conduct. This is
important so as to ensure the level of authenticity and transparency in the type of services and its
quality thereof are delivered by accountants to a diverse set of organisations. For this purpose,
Accounting Professional & Ethical Standards Board Limited (APESB) has laid out certain code
of Ethics under APES 110. This research project will help researcher in evaluating how
frequently the professional accountants are able to meet a certain set of expectations. In addition
to this, a light is also shed on the issues arising in terns of compliance to APES 110 Code of
Ethics. Apart from this, the researcher would also be able to identify what all factors are crucial
for a business in order to identify the level of services given by a professional accountant in
accordance with APES 110.
1.2 Background of the research
APES 110 Code of Ethics has been issued by the APES Board since July 1, 2011
superseding APES 110 Code of Ethics issued in 2006. It is important for all the professional
accountants practising in Australia to comply with this Code in the event of carrying out their
roles in an honorary capacity or manner (APES 110, 2019). As per this Code of Ethics, it is
required of the professional accountant to act in an acceptable manner as well as in public
interest. When talking about acceptable level, one may refer to a degree at which a reasonable
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and informed third party would be able to conclude that the given individual has acted in an
honorary capacity and pursuant to the fundamental principles of APES 110. Hence, it becomes
equally important to understand as well as be aware of what to expect from a professional
accountant along with the issues that may result in non-compliance with APES 110 Code of
Ethics on the part of such individuals.
1.3 Rationale of the Project
Accounting forms a crucial component for any given organisation as it helps in the
successful recording, classifying and communication of important information to various
stakeholders of the business (Attaway and Brownell, 2013). Thus, enabling a practice of
informed decision-making among them. For this purpose, concepts of integrity, authenticity and
transparency become of paramount importance. Thus, this research will help in understanding
what an organisation must expect from the professional services provided by an accountant
eligible as per the guidelines provided in APES 110 Code of Ethics. Along with this, it will aid
the firm in also knowing when and how they are able to comply with the principles described in
the given APES Code. On the other hand, conducting this research will help researcher in
evaluating limitations as well.
1.4 Research Aim
Aim of this research is to “To analyse the expectations from an accountant and issues
with complying to code of ethics (APES 110)”
1.5 Research Objectives
 To determine the importance of APES 110 in Professional Context.
 To analyse the current services provided by Professional Accountants in terms of APES
110.
 To identify issues that may arise due to non-compliance of Code of Ethics for
professionals as well as businesses.
 To determine the behaviour of Professional Accountants.
1.6 Research Questions
 How to determine the importance of APES 110 in Professional Context.
 How to analyse the current services provided by Professional Accountants in terms of
APES 110.
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 What are the issues that may arise due to non-compliance of Code of Ethics for
professionals as well as businesses.
 What are the factors that determine the behaviour of Professional Accountants.
RESEARCH METHODOLOGY
Research methodology can be defined as the process of selecting information which is
going to be used in research activities (BlackburnCarey and Tanewski, 2014). With the help of it
readers can analyse accuracy and validity of research. It is based upon theoretical analysis of
different methods which are used for the purpose of conducting a research. While writing a
research methodology the researcher have to write about the problem of study and then find
appropriate solutions for it. In order to write this section various aspects are required to be
analysed which includes type of investigation, philosophy, approach and data. It can help
observers of research to determine the elements which are used to for the purpose of successful
completion of report.
Type of investigation
Investigation can be defined as the procedure of analysing, gathering and assessing
information with the help of various sources. In order to investigate data various mediums are
used such as journals, websites etc. With the help of it reliability, accuracy, viability of research
can be measured which helps to determine that research is conducted appropriately or not. There
are two different types of investigations which are used for the purpose of investigating data.
Both of them are as follows:
Qualitative research: It is a method of research which is based upon non numerical data
and helps to find answers for all the research questions (Carey, 2015). It is mainly based upon
meaning, definitions, characteristics, symbols and descriptions of different variables which are
related to the research. Open ended questions are also a part of this type of investigation. With
the help of such types of research in depth analysis of research could be conducted. Here, the
data taken into account is considerably smaller. Also, some of the main methods that can be used
to collect data in accordance with qualitative research would include conducting Individual
interviews, Participation or Observation and Group or Focus Discussions.
Quantitative research: This type of research is mainly based upon numerical data in
which all the objectives are accomplished with the help of statistical analysis. It is a tough
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research and for all the people it is not possible to undertake this type of research. Here, the data
taken into account is significantly larger than that taken in qualitative research. Also, some of the
main methods that can be used to collect data in accordance with qualitative research are online
polls, paper surveys, kiosk surveys face-to-face interviews, telephone interviews, longitudinal
studies, website interceptors and systematic observations among others.
From both the above described researches qualitative research is being selected for
present research because it is based upon theoretical framework. Another reason behind selecting
this type of research is to get accurate answers for all the research questions.
Research philosophy
It is one of the important part of research project which helps to find answer for all the
research question. With the help of it observers of the study analyse the main base of research
(Elvy, 2015). It deals with nature, development and sources which are used for the purpose of
completion of whole study. It is very important to use best suitable philosophy for research in
order to make sure that accurate results are acquired or not. There are two different types of
philosophies which are used in research projects. Both of them are described below:
Positivism: It is mainly based upon natural phenomena and their propertied and relations.
The information which is derived from sensory experience is interpreted logically with the help
of this type of philosophy. It limits the roles of researcher to data collection and interpretation in
an objective manner. One of the key points to note under this philosophical aspect is that the
concepts need to be operationalised so as to facilitate their measurement. Hence, generalization
of critical variables is carried out using Statistical Probabilistic tools and techniques. The
rationale behind Positivism Philosophy of Research is that there are no distinguished factors in
the logic of inquiry across sciences. Hence, science is the underlying ground for the
philosophical concept of Positivism. Thus, its main focus is to derive factual knowledge with a
demonstration of causality by way of Hypothesis testing and deductions inferred thereof. Due to
this, it is important for the sample of the research subject to have data that is randomly selected
as it would enable the representation of unique Quantitative data present in the population in an
effective manner.
Interpretivism: Under this type of philosophy all the elements which are studied by
researcher are interpreted. With the help of it observers can determine that which type of
research whether qualitative or quantitative is conducted by researcher. Here, the foundation of
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this philosophical concept can said to be developed on a rationale that individuals tend to have
consciousness that dictates how they behave, respond or are opinionated in regards to a certain
circumstance or situation. It is most suitable to adopt an interpretivism approach when the
researcher wants to investigate relationship between one or more variables that are of non-
descriptive nature. Hence, Qualitative Data is the preferred research methods of the investigators
under this theory of interpretivism.
For present study interpretivism research philosophy is used by researcher because it is
best suitable method for qualitative research. As this research is based upon theoretical
framework so interpretivism philosophy is best method which can help to find answers for all the
research questions.
Research approach
Research approach can be defined as a procedure or plan which includes broad
assumptions for detailed methods which are used for the purpose of data collection,
interpretation and analysis (Henderson, and et.al. 2015). There are two different types of
research approaches which could be used by researchers in order to accomplish all the
objectives. Both of them are as follows:
Inductive: It is based upon creation of a new research theory in which new data in
emerged. It starts with theories and observations and leads towards research process. While using
this approach researchers are required to show dedication as it is tough method. Here, a known
premise is employed to generate conclusions which are mostly untested. Also, the variables used
are generalised from specific to general. Under Inductive Theory, the data collected is used to
analyse a particular phenomena. This, as a result, is helpful in establishment of overall themes
that is currently into play for a given phenomena. Also, one can easily recognise common
patterns that are important in developing a conceptual framework for the variables taken into
consideration during a research by the concerned investigator.
Deductive: This type of research approach is mainly based upon testing of existing
theory. It moves from generalised principles which are used by researcher in order to reach a
conclusion for a research (Holmes, Marriott and Randal, 2012). Hence, if these existing theories
reviewed by the investigator hold true for a given phenomena, the deductive inference derived
from such a research investigation also holds true. Thus, the premise here is assumed to be true
since the initiation of the investigation. Deductive Research approach is, thus, a mere evaluation
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of propositions or hypothesis based on the existing theoretical frameworks. Thus, in a nutshell,
deductive research approach is most suitable when wants to verify or falsify components
undertaken in the research based on the conclusions drawn from given theories that are relevant
to a research study.
For present research, inductive research approach is used because it is based upon
qualitative investigation. With the help of it, all the queries which are related to research can be
resolved.
Data collection
The way in which information is gathered from different sources is known as data
collection. Main purpose of this element of research methodology is to make sure that all the
questions are answered properly and aim and objectives are achieved. This is also important to
note that the practise of data collection is common to all types of researches that can be
undertaken by an investigator to explore an arguable thesis or statement. Thus, data collection is
the most crucial stages while conducting a research as the derivation of important conclusions
and discoveries is dependent upon how accurate and relevant the gathered data is to the given
research. There are two different methods of data collection which are as follows:
Primary data: The information which is collected for the first time and have not yet
been studied before. There are various ways to gather primary information such as questionnaire,
survey, interviews etc. However, one of the most common and frequently adopted technique of
gathering primary data is by way of self-administered surveys. It is important to keep in mind
that collection of raw or primary data can prove to be an expensive and time-consuming state of
affair. Therefore, the researcher must only undertake the activities related to collection of
Primary Data when there is little or no previous scholarly work available for a given field. Also,
it can be undertaken when the research requires vast information to execute the exploration work
successfully.
Secondary data: The data which is being already collected and used by researchers to
answer all the research questions is known as secondary data. There are various sources of
collecting secondary information which includes journals, articles, websites etc. It takes small
period to gather data (Martinov-Bennie and Mladenovic, 2015). Unlike, the Primary Data
Collection Method, this is much more time-saving and cost-effective, specifically in a case
where large amounts of quantitative data is required to successfully execute the requirements of
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Research Exploration Work. This is due to the fact that Secondary Data sources act as a database
which can be readily accessed by a researcher either online or offline.
For present report secondary sources of information are used for the purpose of gathering
information. Reason behind selecting this method is that it takes small time period to compete
the research and provide accurate results which helps to achieve all the research objectives and
find answers for research questions.
Research Design
Research design is combination of various techniques and methods which is used by
researcher for completing the work in logical manner. It is an important concept as it help in
avoiding entanglement of complete project. Their are three main types of research design,
exploratory, descriptive, experimental. Every option has its own strengths and weaknesses, they
are used according to the need of research. Exploratory design comes in play when the problem
is not clear. It does not assure conclusive result and researcher must have a flexible nature at the
time of using this research design.
Experimental design is a scientific approach which is mainly popular in the field of
science. Laboratory test, cause-effect phenomenon are few areas examples of this type of
research design. Technically, few variables are kept constant in this research design while impact
on other is measured as the part of experiment. Descriptive research design is among most
popular designs. It involves analysing behaviour of variables (subject) without making any
influence on it. This work is done by using descriptive research design. It is best choice from the
available options because research can achieve aims and objectives without disturbing relevant
subjects.
Sampling
It is refer as a process which is used to statistical analysis in which predetermined
number. Sampling helps a lot in researcher in research. It is the most important factor which help
in determining accuracy for research or servery result. There are two types of sampling
techniques which are categories as probability sampling and non probability sampling. In
probability sampling techniques every element of population will get an equal chance to be
selected as it is based on randomization. Where as non probability sampling rely on researcher
ability to select element. For this research, simple random sampling techniques is used from
probability sampling.
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Ethical consideration
The data stored at the time of conducting research will not be shared with anyone prior to
getting approval from participants. It will be stored at a safe location and its security will not be
sacrificed at any cost. No personal information will be collected from respondents. The research
will be conducted by assuring that all no unethical act happen in complete process. No
participant will be forced to become part of research and they will get option of opting out from
it if they are not comfortable in any point of the research timeline. Their will be no deception or
exaggeration relating to aims and objectives in order to ensure integrity of whole research.
Data Analysis
Analysis of Data can be defined as the systematic application of statistical tools and
techniques in a logical manner which effectively facilitate to describe and illustrate, recapitulate
and evaluate data. Thus, helping a researcher to draw meaningful inferences from the data that
has been collected. As a result, based on this analysis, a researcher is able to verify or falsify
their hypothesis in an efficient and analytical manner.
DATA ANALYSIS
Expectations from accountants
Accountants or public accountants are core need for proper implementation of rules and
regulations issued by government. To regulate conducts of accountants governing bodies issue
various code of ethics (Smieliauskas and et.al. 2018). Comment of accountants and auditors
helps to enhance the confidence of public. Major expectation from accountants is their unbiased
opinion due to which national jurisdictions has introduced codes of ethical conduct of
accountants based on IFAC (The International Federation of Accountants). While doing his
professional duties an accountant may face adverse conditions which affects its professional
duties. Such situations or conditions are threat for compliance of code of ethics. However these
code of ethics are framed in a systematic way that it is difficult to give unbiased opinion by
public accountants. Accountant and public accountants are expected to sincerely follow the code
of ethics in order to maintain integrity, objectives and honesty. It also focuses towards
trustworthiness and fair dealing.
These code of ethics emphasises on objectivity as fundamental principle. The principle of
objectivity expects from accountants to not to do compromise from their professional duties by
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giving biased opinion, judgements because of undue influence and conflict of interest. In
practical life public responsibility determines the seriousness of compliance of code of ethics
(Trevino and Nelson, 2016). Some time client acts against the accountant which leads to conflict
from code of ethics. Client's expectation and public expectations from accountant may be
different in this case accountant should go with public expectation while ignoring client's
personal expectations because code of ethics are framed as per public interest. Also accountant
can take help of professional body in order to handle this type of situation. Most common
problem in compliance of code of ethics is that client generally ask to alter or modify tax returns
and to do fraud by concealing tax.
A public accountant or accountant is expected to not deliberately employ in any
occupation, activity or business that may directly or indirectly affect fundamental principle of
code of ethics. Some time accountant may gain undue advantage through his businesses which is
directly or indirectly concerned with client's business. So code of ethics prohibits accountant to
engage in business or occupation that is directly or indirectly linked with his client's business
however some expectation are provided in guidelines (Trung, 2016). Various economical, legal,
social and political events or actions has direct influence on professional behaviour but public
always expects professionalism from accountants. But due to continuous frauds and scams
public's trust has reduced. So in present scenario it is very essential to maintain professional
integrity and objectivity while conducting their professional duties.
Issues with complying to code of ethics
Accountant and management is responsible for preparation of accounts and for providing
opinion or comment. Preparation of accounts involves accounting process which involves a
systematic set of rules and manner by which accountants collects, summarise and classifies
financial and economic information, and provide a report to stakeholders and interested public
group. While reporting accountants should decide whether significances, extent and nature is
such that a particular disclosure or comment is necessary. For this purpose exercise of
professional judgement by accountant is required to evaluate the circumstances that constitute
conflict of interest. In case this is ignored or overlooked on the part of either the management or
accountant, an issue of non-compliance shall arise in pursuant of APES 110 Code of Ethics. This
is due to the fact that APES 110 explain the roles and responsibilities of a Professional
Accountant while providing a certain type of Financial Service. Thus, if they are unable to
9

provide these services on an acceptable level along with keeping in mind the best interests of the
public and the auditing/assurance needs of the third parties, such an individual or body of
Accountants would be in direct violation of the fundamental principle of APES 110.
Systematic and proper compliance of rule and regulation while framing books of
accounts is major issue before accountant while complying with code of ethics. Accounting
process which is based on rules and regulations may be characterize as particularised guideline
with specific principles to resolve specific issues (Van Akkeren and Tarr, 2014). Although there
is a main difficulty in rule oriented accounting system is rules that involved as per impulsive
situations. On other hand a principle-based accounting system involves a systematic and
conceptual framework that clearly explains purpose of financial reporting and other relevant
concepts. Therefore, it is important to be aware of the type of accounting based system that has
been implemented by the organisation on the part of the respective financial accountant. If this is
not done, it can result in confusion, thus, resulting in non-compliance of necessary financial
reporting standards that are applicable on an organisation in addition to the non-compliance of
APES 110 Code of Ethics on the part of the professional accountant themselves.
In many cases, standards or code of conducts are created without cautiously thinking
about these two significant variables; hence, the benchmarks don't effortlessly fit with the
organization's motivation and style of working together. Which leads employees to address in the
case of submitting to the standards truly fits with the organization's own goals – that, while
standards are loaded up with well meaning plans, they don't really encourage the business'
advantages. (Without a doubt, this might be on the grounds that numerous top management
themselves don't understand this linkage.) Likewise, norms or standards or code of conducts that
don't mirror the organization's way of life will appear to be strange to employees, similar to a
supervisor who attempts to present a formal clothing regulation in an organization with an
easygoing and loosened up culture.
Standards ought to be a systematic tool to enable employees or workers to accomplish the
organization's important business goals, for example, its central goal, qualities and essential
procedures. In this context standards to play this role or job, they should be lined up with and
connection to these goals. It is amazing to see organizations that ignore this association, as
though an organization can dispatch a worldwide promoting effort when its business units are
working autonomously and potentially inconsistent with one another (Walpole and Salter, 2014).
10

The board can set up this association by incorporating the primary targets in a set of principles,
obviously exhibiting the norms or standards as apparatuses for build up these goals and, most
significant, articulating the standards or code of conducts as far as how they help the
organization accomplish these destinations. The executives can achieve this last advance by
composing the standards or code of conducts to fortify the organization's centre targets and after
that hint at the goals occasionally inside the benchmarks. A few organizations may even need to
arrange the standards inside an implicit rules as far as these destinations.
Standards or code of conducts is tied with the culture by victimisation language that's
typical within the company’s culture (e.g., formal, casual, dynamic), developing standards to suit
with however staff communicate and conduct activities, victimisation style and layout attributes
in a very code of conduct that mesh with the culture, among alternative parts. Employee or staff
area unit a lot of doubtless to examine standards that area unit aligned with the company’s
culture as tools that job in bicycle with however business operates, serving to these staff to use
the standards a lot of simply and without delay in their activities. At a similar time, it's vital to
confirm that the standards don't tie with negative elements or aspects of its culture. Effective
standards should conjointly connect with the company’s culture, as an example, a standard fault
among company's standards may be a legalistic tone. however what company would say that it's
a legalistic culture? And standards that don't tie with the culture can suffer a similar fate of any
initiative that doesn't really mirror of however staff conduct business, however they impart and
the way they act.
CONCLUSION
From above report it has been concluded that code of ethics is very essential for
accountants to conduct their professional duties. It not only helps to develop confidence in public
but also it is significant for government to ensure proper compliance of rules and regulations
framed by government. Accountant should use professional powers and efficiency to avoid any
fraud or illegal act. Maintaining integrity and objectivity helps to provide unbiased opinion and
opinion without any influence. Accounting issues can be resolved using proper compliance of
rules and regulations. Code of ethics are fundamental rules that provide a systematic framework
for acting professionally while considering public interest. Main objective of formulation of code
of ethics is to safeguard the public interest. Code of ethics also provides some powers to act
against the client in public interest. Accounting is based on some rules and principle so that
11

client or accountant can not manipulate books of accounts. Code of ethics also ensures
compliance of accounting and other rules so that books of accounts can provide true and fair
view. Beside this accountant have some issues that affects compliance of code of ethics. These
issues includes unethical pressure from client to reduce tax or alter return, compliance of
accounting rules and other conflicted rules, timing issues, unavailability of proper data or
resources etc. Accountant should comply with code of ethics to eliminate these issues in public
interest. He is expected to understand his responsibilities in order to conduct its duties ethically.
Code of ethics assist accountant to conduct his duties in obligation of interest of public.
Accountants are required to support code of ethics for the profession and to fulfil his professional
duties effectively. Code of conducts and different standards are amended by professional bodies
in order to regulate conducts of accountants.
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APES 110. 2019. [Online]. Available Through:
<https://www.apesb.org.au/uploads/standards/apesb_standards/standardc1.pdf>
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