Independence in Assurance Engagements

This page contains archived copies of the above standard. For the current versions of Professional and Ethical Standards, please refer to Professional and Ethical Standards - Current versions

Applicable for periods as indicated. This standard has been superseded by PES 1 (Revised) from 1 January 2014.

  • PES 2 – Effective on
    1 Sept 2011

    Date of issue: Jul 2011

    Date compiled to: Mar 2013

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