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
PES 1 – Amendment contained within Narrow scope amendments to ISAs (NZ) due to Public Interest Entity Revisions