Amending standards: PES 1

This page contains current amending standards relating to PES 1 that have been compiled in the current version of the standard. Ordered by earliest application date first.

  • PES 1: Part 2 Assurance Practitioners Performing Professional Activities Pursuant to their Relationship with the Firm – Effective on 15 Dec 2020 (early adoption permitted)

    Date of issue: Oct 2020

    Download

  • Amending Standard Part 4B: Independence for Assurance Engagements Other Than Audit and Review Engagements – Effective on
    15 Jun 2021 (early adoption permitted)

    Date of issue: Feb 2020

    Download

  • Annual Improvements 2020 – Effective on
    15 Jun 2021 (early adoption permitted)

    Date of issue: Apr 2021

    Download

  • Amending Standard PES 1 (Role and Mindset changes) – Effective on
    31 Dec 2021 (early adoption permitted)

    Date of issue: Oct 2020

    Download

  • PES 1 - Addressing the Objectivity of an Engagement Quality Reviewer and Other Appropriate Reviewers – Effective 15 Dec 2022 (early adoption permitted)

    Date of issue: Jul 2021

    Download

  • PES 1 - Revisions to the Fee-Related Provisions of the Code – Effective 15 Dec 2022 (early adoption permitted)

    Date of issue: Mar 2022

    Download

  • PES 1 - Non-assurance services Amendments - Effective 15 Dec 2022 (early adoption permitted)

    Date of issue: Jun 2022

    Download

  • PES 1 – Quality Management-related Conforming and other contextual amendments – Effective on 15 Dec 2022 (early adoption permitted)

    Date of issue: Aug 2022

    Download

  • Amendments to Auditing and Review Engagement Standards as a Result of the Revisions to Financial Reporting Standards – Periods beginning on or after
    1 Jan 2023

    Date of issue: May 2023

    Download

  • Amendments to PES 1 Revisions to the Definition of Engagement Team and Group Audits – Periods beginning on or after 15 Dec 2023

    Date of issue: Jun 2023

    Download

  • Amendment to PES 1 contained within Narrow scope amendments to ISAs (NZ) due to Public Interest Entity Revisions – Periods beginning on or after 15 Dec 2024

    Date of issue: Nov 2023

    Download

  • Amendments to PES 1 Technology-related Revisions – Periods beginning on or after 15 Dec 2024

    Date of issue: Jun 2023

    Download

  • PES 1 – Revisions to the Definition of Public Interest Entity – Periods beginning on or after 15 Dec 2024 (early adoption permitted)

    Date of issue: Nov 2022

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