PES 1

Code of Ethics for Assurance Practitioners

The Code is based on a number of fundamental principles that express the basic tenets of professional and ethical behaviour and conduct. Assurance practitioners must abide by these fundamental principles when performing assurance engagements.

Previous Versions

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

    Date of issue: Aug 2016

    Date compiled: 1 Nov 2016

  • Amendments to PES 1 – Effective on
    1 Jun 2014

    Date compiled to: 1 Oct 2013

  • PES 1 – Effective on
    1 Sep 2011

    Date of issue: Jul 2011

    Date compiled to: 31 Mar 2013

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