Information to assist with APES 305 compliance

Information to assist with APES 305 compliance

APES 305 was revised in December 2020, and is applicable as of 1 July 2021.  One of the changes made relates to a new requirement for firms to inform clients when they are using a Cloud Computing provider.  According to the definition in APES 305:


Cloud Computing means computing resources that are usually provided by a third party over the internet to a Member in Public Practice, including on-demand access to networks, servers, data storage, databases, software and applications. Cloud Computing entrusts the remote third party with data and information of the Member’s Clients.

So to assist firms with addressing this requirement, detailed below is some helpful information relating to CaseWare Cloud.

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CaseWare Australia & New Zealand are the authorised distributor of CaseWare Cloud to the Australian Audit and Accounting industries. For more information, please refer to www.caseware.com.au.


Geographical location

Unless otherwise requested by your organisation/firm, the data for Australian customers using CaseWare Cloud and associated applications is stored on Amazon Web Services (‘AWS’) servers in New South Wales, Australia.


How is client's information stored?

  • Client data is stored in the CaseWare Cloud application, a secure online engagement application certified under international security standards with data encrypted in transit to and from the application and while at rest, which runs on Amazon Web Services (‘AWS’) servers

  • Back-ups are taken daily and stored encrypted. 

  • CaseWare Cloud security requirements and measures are continuously monitored, assessed, and updated to reflect the changing needs and potential threats that may arise. 

  • Full details are available at https://www.caseware.com/solutions/cloud/security 


More information for Clients

If you receive a request for more information from your clients, we recommend that you refer them the comprehensive and latest information available at:



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