Professional and Ethical Standards

  • Professional & Ethical

These current Auditing Standards issued by the XRB Board or the NZAuASB apply to all assurance practitioners adopting the XRB auditing & assurance standards. 

NOTE: The  Explanatory Guides at the base of this page have no legal status and we have issued them for explanatory purposes only.

See below: Explanatory Guides >


  • XRB Au1 Application of Auditing and Assurance Standards
  • PES 1 Code of Ethics for Assurance Practitioners
  • PES 3 (Amended) Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance Engagements

Explanatory Guides