Archived PES 1 Amendments

This page contains archived copies of amendments to the PES 1 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 Also applies to subsequent periods until that standard is superseded by a new/amended/revised standard. 

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

    Date of issue: Mar 2021

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

    Date of issue: Apr 2021

  • Amending Standard Part 4B – Effective on
    15 Jun 2021 (early adoption permitted)

    Date of issue: Feb 2020

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

    Date of issue: Feb 2018

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

    Date of issue: Aug 2016

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

    Date of issue: Oct 2015

  • Annual Improvements 2016 – Effective on 15 Dec 2016

    Date of issue: Nov 2016

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

    Date of issue: Jun 2015

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

    Date of issue: Dec 2015

    Date compiled to: 31 Dec 2015

  • Amendments to PES 1 – Effective on
    1 Jun 2014

    Date compiled to: 1 Oct 2013

*Additional Material is restricted to those with NZ-assigned IP addresses only.