Archived PES 1 Amendments

This page contains archived copies of amendments to the PES 1 standard and the previous PES 1 (Revised) standard. For the current version of PES 1, please refer to PES 1 - Current version. 

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 Also applies to subsequent periods until that standard is superseded by a new/amended/revised standard. 

  • Amendments to PES 1 Revisions to the Definition of Engagement Team and Group Audits – Periods beginning on or after 15 Dec 2023

    Date of issue: Jun 2023

    Download

  • Amendments to Auditing and Review Engagement Standards as a Result of the Revisions to Financial Reporting Standards – Periods beginning on or after
    1 Jan 2023

    Date of issue: May 2023

    Download

  • PES 1 – Quality Management-related Conforming and other contextual amendments – Effective on 15 Dec 2022 (early adoption permitted)

    Date of issue: Aug 2022

    Download

  • PES 1 - Non-assurance services Amendments - Effective 15 Dec 2022 (early adoption permitted)

    Date of issue: Jun 2022

    Download

  • PES 1 - Revisions to the Fee-Related Provisions of the Code – Effective 15 Dec 2022 (early adoption permitted)

    Date of issue: Mar 2022

    Download

  • PES 1 - Addressing the Objectivity of an Engagement Quality Reviewer and Other Appropriate Reviewers – Effective 15 Dec 2022 (early adoption permitted)

    Date of issue: Jul 2021

    Download

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

    Date of issue: Oct 2020

    Download

  • Annual Improvements 2020 – Effective on
    15 Jun 2021 (early adoption permitted)

    Date of issue: Apr 2021

    Download

  • Amending Standard Part 4B: Independence for Assurance Engagements Other Than Audit and Review Engagements – Effective on
    15 Jun 2021 (early adoption permitted)

    Date of issue: Feb 2020

    Download

  • PES 1: Part 2 Assurance Practitioners Performing Professional Activities Pursuant to their Relationship with the Firm – Effective on 15 Dec 2020 (early adoption permitted)

    Date of issue: Oct 2020

    Download

  • Long Association and Public Interest Entity Amendments – Periods beginning on or after
    15 Dec 2018 (early adoption permitted)

    Date of issue: Feb 2018

    Download

  • Amendments to PES 1 (Revised) – Effective on
    15 Jul 2017 Non-compliance with Laws and Regulations (NOCLAR)

    Date of issue: Aug 2016

    Download

  • Conforming Amendments (from the auditor reporting project) – Periods ending on or after 15 Dec 2016

    Date of issue: Oct 2015

    Download

  • Annual Improvements 2016 – Effective on 15 Dec 2016

    Date of issue: Nov 2016

    Download

  • PES 1 (Revised) – Effective on
    15 Apr 2016

    Date of issue: Jun 2015

    Download

  • Amendments to PES 1 (Revised) – Effective on
    1 Jan 2016

    Date of issue: Dec 2015

    Date compiled to: Dec 2015

    Download

  • Amendments to PES 1 – Effective on
    1 Jun 2014

    Date compiled to: Oct 2013

    Download
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