PES 1
International Code of Ethics for Assurance Practitioners (including International Independence Standards) (New Zealand)
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.
Applicable for periods as indicated. Also applies to subsequent periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.
Amendments
New version not yet mandatory
Previous versions
Related pages
Definition of Engagement Team and Group Audits
- Please see the IESBA Q&A on recently issued amendments relating to the definition of engagement team and group audits.
Non-assurance services
- Please see the IESBA Q&A on recently revised non-assurance services provisions.
- We have also issued our own XRB Staff guidance: summary of the prohibitions relating to the provision of non-assurance services.
- PES 1 NAS Explanation for decisions made
Technology-related revisions