PES 1 (Revised)

Code of Ethics for Assurance Practitioners

The Code is based on a number of fundamental principles that express the basic tenets of professional and ethical behaviour and conduct. Assurance practitioners must abide by these fundamental principles when performing assurance engagements.

  • PES 1 – Effective on 15 Jun 2019 (early adoption permitted)

    Date of issue: Dec 2018

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    Additional material: Explanation for decisions made

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  • PES 1 (Revised) – Periods beginning on or after 15 Dec 2018 (early adoption permitted)

    Date of issue: Jan 2013

    Date compiled: Dec 2018

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  • PES 1 (Revised) – Effective as of 15 Apr 2016

    Date of issue: Jan 2013

    Date compiled: Jun 2015

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  • PES 1 (Revised) – Periods beginning on or after 1 Jan 2016

    Date of issue: Jan 2013

    Date compiled: Dec 2015

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  • PES 1 (Revised) – This version is effective for reporting periods beginning on or after 1 Apr 2014

    Date of issue: Jan 2013

    Date compiled to: Feb 2014

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  • PES 1 (Revised) – Effective on 1 Jan 2014

    Date of issue: Jan 2013

    Date compiled to: Mar 2013

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    Additional material: Amendments to PES 1

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  • PES 1 (Revised) – Effective on 1 Jan 2014

    Date of issue: Jan 2013

    Date compiled to: Dec 2013

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    Additional material: Mark up of compiled PES 1

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  • Explanation of Decisions made by the NZAuASB in Finalizing PES 1

    Date of issue: Jan 2013

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Standards