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.
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