Archived Professional and Ethical Standards
These are Professional and Ethical Standards issued by the XRB Board or the NZAuASB applying to all assurance practitioners adopting the XRB auditing & assurance standards.
Other
PES 1
International Code of Ethics for Assurance Practitioners (including International Independence Standards) (New Zealand)
PES 2
Independence in Assurance Engagements
PES 3
Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements