PES 3

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


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Deals with a firm’s responsibilities to design, implement and operate a system of quality management for audits or reviews of financial statements, or other assurance or related services 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 Also applies to subsequent periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.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 3 - Equivalent to International Standard on Quality Management 1 (ISQM 1) – Periods beginning on or after 15 Dec 2023

    Date of issue: Jul 2021

    Date compiled: Jun 2023

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Previous version

  • 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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