PES 1

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

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.


Applicable for periods as indicated. Also applies to subsequent periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived. 

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

    Date of issue: Dec 2018

    Date compiled to: 18 Aug 2022

Amendments

  • PES 1 – Revisions to the Definition of Public Interest Entity – Periods beginning on or after 15 Dec 2024 (early adoption permitted)

    Date of issue: Nov 2022

Previous versions

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

    Date of issue: Dec 2018

    Date compiled: 20 Apr 2021

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