Engagement Quality Reviews

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 Also applies to subsequent periods until that standard is superseded by a new/amended/revised standard. 

  • PES 4 - Equivalent to International Standard on Quality Management 2 (ISQM 2) – Beginning on or after 15 Dec 2022

    Date of issue: Jul 2021