Archived PES 3 Amendments

This page contains archived copies of amendments to PES 3 Standard. For the current version of PES 3, please refer to PES 3 - Current version

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 Also applies to subsequent periods until that standard is superseded by a new/amended/revised standard. 

  • NOCLAR NZ Conforming Amendments – Periods ending on or after 15 Dec 2017

    Date of issue: Nov 2016

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  • Annual Improvements 2016 – Effective on 15 Dec 2016

    Date of issue: Nov 2016

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

    Date of issue: Oct 2015

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