Archived PES 3 Amendments

This page contains archived copies of amendments to PES 3 Standard. For the current version of PES 3, please refer to PES 3 - Current version

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 Also applies to subsequent periods until that standard is superseded by a new/amended/revised standard. 

  • Conforming and Consequential amendments arising from ISA NZ 600 (Revised) – Periods beginning on or after
    15 Dec 2023 (early adoption permitted)

    Date of issue: Jun 2022

    Download

  • Conforming and Consequential Amendments arising from the revised PES 1 – Effective on 15 Jul 2020

    Date of issue: Jun 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

  • NOCLAR NZ Conforming Amendments – Periods ending on or after 15 Dec 2017

    Date of issue: Nov 2016

    Download

  • Annual Improvements 2016 – Effective on 15 Dec 2016

    Date of issue: Nov 2016

    Download

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

    Date of issue: Oct 2015

    Download

  • Legislative Amendments – This version is effective for reporting periods beginning on or after 1 Apr 2014

    Date of issue: Feb 2014

    Download
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