Professional and Ethical Standard 4

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.

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Applicable for periods as indicated. Versions prior to the previous version can be found on the archive page.

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

  Date of issue: Jul 2021

  Date compiled: Nov 2025

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New version not yet mandatory

• PES 4 – Periods beginning on or after
  15 Dec 2026

  Date of issue: Apr 2026

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  Additional materials

  PES 4 marked – Periods beginning on or after 15 Dec 2026

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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

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