Professional and Ethical Standards

Professional & Ethical

These current Professional and Ethical Standards issued by the XRB Board or the NZAuASB apply to all assurance practitioners adopting the XRB auditing & assurance standards.

  • XRB Au1 Application of Auditing and Assurance Standards
  • PES 1 (Revised) Code of Ethics for Assurance Practitioners
  • PES 3 (Amended) Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance Engagements