Professional and Ethical Standards

These current Professional and Ethical Standards issued by the XRB Board or the NZAuASB apply to all assurance practitioners adopting the XRB auditing & assurance standards. 

NOTE: The Explanatory Guides provide supplementary information only and have no legal status.

XRB Au1 

Application of Auditing and Assurance Standards


International Code of Ethics for Assurance Practitioners (including International Independence Standards) (New Zealand)


Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements



Engagement Quality Reviews


Explanatory Guide (EG Au1)

Overview of Auditing and Assurance Standards

Explanatory Guide (EG Au2)

Overview of Auditing and Assurance Standard Setting Process

Explanatory Guide (EG Au4)

Glossary of Terms

Explanatory Guide (EG Au6)

Applying PES 3 Proportionately with the Nature and Size of a Firm


Implementation resources and support

Our Support and Resources page provides implementation guides, FAQs, and other supplementary material for standards. 

Please also refer to the Related pages section of the PES 1 page for further guidance on non-assurance services provisions