NZAuASB ED 2018-1

  • Professional & Ethical

Professional and Ethical Standard 1

Accessing the Consultation Documents

Supplementary Material

This is listed below to assist you to:

  1. navigate to the corresponding provisions in extant PES 1 (Revised); and
  2. understand the New Zealand contextual changes made to the International Code of Ethics for Professional Accountants (including International Independence Standards) issued by the IESBA

These supplementary documents do not form part of the ED. 


Submissions received by the NZAuASB