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

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


  • Amending Standard Part 4B – Effective on
    15 Jun 2021 (early adoption permitted)

    Date of issue: Feb 2020

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