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 Also applies to subsequent periods until that standard is superseded by a new/amended/revised standard.
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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
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Amendments to Auditing and Review Engagement Standards as a Result of the Revisions to Financial Reporting Standards – Periods beginning on or after
1 Jan 2023Date of issue: May 2023
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PES 1 – Quality Management-related Conforming and other contextual amendments – Effective on 15 Dec 2022 (early adoption permitted)
Date of issue: Aug 2022
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PES 1 - Non-assurance services Amendments - Effective 15 Dec 2022 (early adoption permitted)
Date of issue: Jun 2022
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PES 1 - Revisions to the Fee-Related Provisions of the Code – Effective 15 Dec 2022 (early adoption permitted)
Date of issue: Mar 2022
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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
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Amending Standard PES 1 (Role and Mindset changes) – Effective on
31 Dec 2021 (early adoption permitted)Date of issue: Oct 2020
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Annual Improvements 2020 – Effective on
15 Jun 2021 (early adoption permitted)Date of issue: Apr 2021
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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
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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
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Long Association and Public Interest Entity Amendments – Periods beginning on or after
15 Dec 2018 (early adoption permitted)Date of issue: Feb 2018
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Amendments to PES 1 (Revised) – Effective on
15 Jul 2017 Non-compliance with Laws and Regulations (NOCLAR)Date of issue: Aug 2016
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Conforming Amendments (from the auditor reporting project) – Periods ending on or after 15 Dec 2016
Date of issue: Oct 2015
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Annual Improvements 2016 – Effective on 15 Dec 2016
Date of issue: Nov 2016
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PES 1 (Revised) – Effective on
15 Apr 2016Date of issue: Jun 2015
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Amendments to PES 1 (Revised) – Effective on
1 Jan 2016Date of issue: Dec 2015
Date compiled to: Dec 2015
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Legislative Amendments – This version is effective for reporting periods beginning on or after 1 Apr 2014
Date of issue: Feb 2014
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Amendments to PES 1 – Effective on
1 Jun 2014Date compiled to: Oct 2013
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Amendments to Auditing and Assurance Standard: Professional and Ethical Standard 1 (Revised): Code of Ethics for Assurance Practitioners – Effective
1 Jan 2014Date of issue: Mar 2013