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

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

New Version Not Yet Mandatory

  • PES 1 – On, or for periods beginning on or after, 15 Jun 2019 (early adoption permitted) 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 Versions

  • PES 1 (Revised) – Effective on 15 Jul 2017

    Date of issue: Aug 2016 Date compiled: 1 Nov 2016