Ethics Edified

Hear directly from the External Reporting Board's (XRB) Assurance team on recent or proposed changes to the Code of Ethics for Assurance Practitioners.

This session will provided an overview of recent changes and why they have been developed. As well as helping you prepare for adoption, this event was opportunity to provide feedback on proposed changes and inform New Zealand's submission to the International Ethics Standards Board for Accountants (IESBA).

NZ recently issued revisions

  • Fees (Effective from December 2022)

Soon to be issued NZ revisions

  • Non-assurance services (Effective from December 2022)

Proposals in development globally

  • Technology-related Revisions to the Code (Comments due May 2022)
  • Definition of engagement team and Group Audits (Comments due May 2022)

Soon to be exposed in New Zealand

  • NZ definition of a public interest entity (To be effective from December 2024)

The recording and presentation slides can be viewed below. 

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Event Date 12 April

Date And Time

This event has ended.