Archived Professional and Ethical Standards

These are Professional and Ethical Standards issued by the XRB Board or the NZAuASB applying to all assurance practitioners adopting the XRB auditing & assurance standards.

  • XRB Au1

    Application of Auditing and Assurance Standards

  • PES 1 (Revised)

    Code of Ethics for Assurance Practitioners

  • PES 1

    Code of Ethics for Assurance Practitioners

Standards