PES 1 Code of Ethics for Assurance Practitioners

  • Professional & Ethical

The Code is based on a number of fundamental principles that express the basic tenets of professional and ethical behaviour and conduct.

Assurance practitioners must abide by these fundamental principles when performing assurance engagements.

  • PES 1 – Effective on 15 Jun 2021 (early adoption permitted)

    Date of issue: Dec 2018 Date compiled: 20 Apr 2021

Amendments

  • PES 1 - Objectivity Amendments – Effective 15 Dec 2022 (early adoption permitted)

    Date of issue: Jul 2021
  • Amending Standard PES 1 (Role and Mindset changes) – Effective on
    31 Dec 2021 (early adoption permitted)

    Date of issue: Mar 2021

New version not yet mandatory

  • PES 1 – Effective on 31 Dec 2021 (early adoption permitted)

    Date of issue: Dec 2018 Date compiled: 20 Sep 2021

Previous versions

  • PES 1 – Effective on 15 Dec 2020 (early adoption permitted)

    Date of issue: Dec 2018 Date compiled: 15 Dec 2020
  • PES 1 – Effective on 15 Jun 2019 (early adoption permitted)

    Date of issue: Dec 2018
    Additional material: Explanation for decisions made
  • PES 1 (Revised) – Periods beginning on or after 15 Dec 2018 (early adoption permitted)

    Date of issue: Jan 2013 Date compiled: 1 Dec 2018