Archived Professional and Ethical Standards

These are Professional and Ethical Standards issued by the XRB Board or the NZAuASB applying 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 1 Code of Ethics for Assurance Practitioners