PES 3

Quality Management for Firms that Perform Audits or Reviews of Financial Statements, or Other Assurance or Related Services Engagements

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 Also applies to subsequent periods until that standard is superseded by a new/amended/revised standard

  • PES 3 (Amended) – Effective on 15 Jul 2020 (early adoption permitted)

    Date of issue: Jan 2013

    Date compiled: Jun 2020

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  • PES 3 (Amended) – Periods beginning on or after 15 Dec 2018 (Compiled to incorporate revisions to the definition of public interest entity)

    Date of issue: Jan 2013

    Date compiled: Feb 2018

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  • PES 3 (Amended) – Effective on 15 Dec 2016

    Date of issue: Jan 2013

    Date compiled: Oct 2016

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  • PES 3 (Amended) – Effective on 1 Jan 2014

    Date of issue: Jan 2013

    Date compiled to: Jan 2013

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  • Explanation of Decisions made by the NZAuASB in Finalizing PES 3 (Amended)

    Date of issue: Jan 2013

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  • PES 3 (Amended) – Periods beginning on or after 1 Apr 2014

    Date of issue: Jan 2013

    Date compiled: Feb 2014

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  • PES 3 – Effective on 1 Sept 2011

    Date of issue: Jul 2011

    Date compiled to: Mar 2013

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Standards