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.

See below:


  • XRB Au1

    Application of Auditing and Assurance Standards


  • 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