PES 3 (Revised)

Quality Control for Firms that Perform Audits and Reviews of Financial Statements, and Other Assurance Engagements

Deals with a firm’s responsibilities for its system of quality control for audits and reviews of financial statements, and other assurance engagements. Please read this Standard in conjunction with other relevant ethical requirements.

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

    Date of issue: Jan 2013

    Date compiled: 23 Jun 2020

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New version not yet mandatory

  • PES 3 - Equivalent to International Standard on Quality Management 1 (ISQM 1) – Effective on 15 Dec 2022 (early adoption permitted)

    Date of issue: Jul 2021

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Previous version

  • 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: 28 Feb 2018

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