PES 3 (Amended) Quality Control

  • Professional & Ethical
  • Archived Standards

This Professional and Ethical Standard deals with a firm’s responsibilities for its system of quality control for audits and reviews of financial statements, and other assurance engagements. This Professional and Ethical Standard is to be read in conjunction with relevant ethical requirements.

  • PES 3 (Amended) – Effective on
    1 Jan 2014

    Date of issue: Jan 2013 Date compiled to: 1 Jan 2013
  • Explanation of Decisions made by the NZAuASB in Finalizing PES 3 (Amended)

    Date of issue: Jan 2013
  • NOCLAR NZ Conforming Amendments – Periods ending on or after
    15 Dec 2017

    Date of issue: Nov 2016
  • PES 3 (Amended) – Effective on
    15 Dec 2016

    Date of issue: Jan 2013 Date compiled: 31 Oct 2016
  • Conforming Amendments (from the auditor reporting project) – Periods ending on or after
    15 Dec 2016

    Date of issue: Oct 2015
  • Annual Improvements 2016 – Effective on
    15 Dec 2016

    Date of issue: Nov 2016
  • PES 3 (Amended) – Periods beginning on or after
    1 Apr 2014

    Date of issue: Jan 2013 Date compiled: 28 Feb 2014