APS 11 July 2002 Statement of Forensic Accounting Standards – APS 11 CONTENTS Paragraph(s) PART 1: Introduction....................................................................................................................... 1 Disciplinary Proceedings................................................................................................... 2 Definitions......................................................................................................................... 3 PART 2: The Standards .................................................................................................................. 4 General Standards Professional Independence.................................................................................. 5-8 Skill and Competence......................................................................................... 9-12 Reasonable Care.............................................................................................. 13-15 Confidentiality...................................................................................................16-17 Professional Behaviour.......................................................................................... 18 Incorrect or Misleading Information and Changes in Opinion........................... 19-20 Performance Standards Quality Control.................................................................................................. 21-22 Estimates...............................................................................................................23 Court Imposed Standards...................................................................................... 24 APS 11 Ju ly 2002 PART 3: Remu neration ............................................................................................................ 25-27 APS11 ICAA A P P R O V E D 2 APS 11 Ju ly 2002 PAR...
