Professional and Ethical Standard 1
International Code of Ethics for Assurance Practitioners (including International Independence Standards) (New Zealand)
Standard and amendments |
Guidance material |
International resources |
The Code is based on a number of fundamental principles that express the basic tenets of professional and ethical behaviour and conduct.
Assurance practitioners must abide by these fundamental principles when performing assurance engagements.
Applicable for periods as indicated. Versions prior to the previous version can be found on the archive page.
New version not yet mandatory
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Additional materials