Archived PES 1 Amendments

This page contains archived copies of amendments to the PES 1 standard and the previous PES 1 (Revised) standard. For the current version of PES 1, please refer to PES 1 - Current version. 

Applicable for periods as indicated. Also applies to subsequent periods until that standard is superseded by a new/amended/revised standard. 

  • Long Association and Public Interest Entity Amendments – Periods beginning on or after
    15 Dec 2018 (early adoption permitted)

    Date of issue: Feb 2018

    Download

  • Amendments to PES 1 (Revised) – Effective on
    15 Jul 2017 Non-compliance with Laws and Regulations (NOCLAR)

    Date of issue: Aug 2016

    Download

  • Conforming Amendments (from the auditor reporting project) – Periods ending on or after 15 Dec 2016

    Date of issue: Oct 2015

    Download

  • Annual Improvements 2016 – Effective on 15 Dec 2016

    Date of issue: Nov 2016

    Download

  • PES 1 (Revised) – Effective on
    15 Apr 2016

    Date of issue: Jun 2015

    Download

  • Amendments to PES 1 (Revised) – Effective on
    1 Jan 2016

    Date of issue: Dec 2015

    Date compiled to: Dec 2015

    Download

  • Legislative Amendments – This version is effective for reporting periods beginning on or after 1 Apr 2014

    Date of issue: Feb 2014

    Download

  • Amendments to PES 1 – Effective on
    1 Jun 2014

    Date compiled to: Oct 2013

    Download

  • Amendments to Auditing and Assurance Standard: Professional and Ethical Standard 1 (Revised): Code of Ethics for Assurance Practitioners – Effective
    1 Jan 2014

    Date of issue: Mar 2013

    Download
*Additional Material is restricted to those with NZ-assigned IP addresses only.
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