PES 1

International Code of Ethics for Assurance Practitioners (including International Independence Standards) (New Zealand)

This page contains archived copies of the above standard. For the current version of this standard, 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 Also applies to subsequent periods until that standard is superseded by a new/amended/revised standard. 

  • PES 1 – Effective on 15 Dec 2022 (early adoption permitted)

    Date of issue: Dec 2018

    Date compiled to: Aug 2022

    Download

  • PES 1 – Effective on 15 Jun 2021 (early adoption permitted)

    Date of issue: Dec 2018

    Date compiled: Apr 2021

    Download

  • PES 1 – Effective on 31 Dec 2021 (early adoption permitted)

    Date of issue: Dec 2018

    Date compiled: Sept 2021

    Download

  • PES 1 – Effective on 15 Dec 2020 (early adoption permitted)

    Date of issue: Dec 2018

    Date compiled: Dec 2020

    Download

  • PES 1 – Effective on 15 Jun 2019 (early adoption permitted)

    Date of issue: Dec 2018

    Download

  • PES 1 (Revised) – Periods beginning on or after 15 Dec 2018 (early adoption permitted)

    Date of issue: Jan 2013

    Date compiled: Dec 2018

    Download

  • PES 1 (Revised) – Effective on 15 Jul 2017

    Date of issue: Jan 2013

    Date compiled: Nov 2016

    Download

  • PES 1 (Revised) – Effective as of 15 Apr 2016

    Date of issue: Jan 2013

    Date compiled: Jun 2015

    Download

  • PES 1 (Revised) – Periods beginning on or after 1 Jan 2016

    Date of issue: Jan 2013

    Date compiled: Dec 2015

    Download

  • PES 1 (Revised) – This version is effective for reporting periods beginning on or after 1 Apr 2014

    Date of issue: Jan 2013

    Date compiled to: Feb 2014

    Download

  • PES 1 (Revised) – Effective on 1 Jan 2014

    Date of issue: Jan 2013

    Date compiled to: Dec 2013

    Download

  • PES 1 (Revised) – Effective on 1 Jan 2014

    Date of issue: Jan 2013

    Date compiled to: Mar 2013

    Download

  • PES 1 – Effective on 1 Sept 2011

    Date of issue: Jul 2011

    Date compiled to: Mar 2013

    Download

  • Explanation of Decisions made by the NZAuASB in Finalizing PES 1

    Date of issue: Jan 2013

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