PES 1 Code of Ethics for Assurance Practitioners

  • Professional & Ethical

The Code is based on a number of fundamental principles that express the basic tenets of professional and ethical behaviour and conduct.

Assurance practitioners must abide by these fundamental principles when performing assurance engagements.

  • PES 1 – Effective on
    15 Jun 2019 International Code of Ethics for Assurance Practitioners (including International Independence Standards) (New Zealand)

    Date of issue: Dec 2018
    Additional material: Explanation for decisions made

Previous version

  • PES 1 (Revised) – Periods beginning on or after
    15 Dec 2018 (Early adoption permitted)

    Date of issue: Jan 2013 Date compiled: 1 Dec 2018