Archived PES 4 Amendments

This page contains archived copies of amendments to PES 4 Standard. For the current version of PES 4, please refer to PES 4 - 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 Also applies to subsequent periods until that standard is superseded by a new/amended/revised standard.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

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