PES 4

Engagement Quality Reviews


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This Professional and Ethical Standard (PES) deals with:

(a) The appointment and eligibility of the engagement quality reviewer; and

(b) The engagement quality reviewer’s responsibilities relating to the performance and documentation of an engagement quality review.


Applicable for periods as indicated. Also applies to subsequent periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.

  • PES 4 – Periods beginning on or after
    15 Dec 2025

    Date of issue: Jul 2021

    Date compiled: Nov 2025

New version not yet mandatory

  • SAE 3450 – Periods beginning on or after
    15 Dec 2026

    Date of issue: Apr 2026


    Additional material: SAE 3450 marked – Periods beginning on or after 15 Dec 2026

Previous versions

  • PES 4 - Equivalent to International Standard on Quality Management 2 (ISQM 2) – Periods beginning on or after 15 Dec 2023

    Date of issue: Jul 2021

    Date compiled: Jun 2023