PES 4

This Professional and Ethical Standard (PES) deals with:

(a) The appointment and eligibility of the engagement quality reviewer; and

(b) The engagement quality reviewer’s responsibilities relating to the performance and documentation of an engagement quality review.

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Applicable for periods as indicated. Also applies to subsequent periods until that standard is superseded by a new/amended/revised standard. 

• PES 4 - Equivalent to International Standard on Quality Management 2 (ISQM 2) – Periods beginning on or after 15 Dec 2023

  Date of issue: Jul 2021

  Date compiled: Jun 2023

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Amendment

• ISA NZ for LCE – Periods beginning on or after 15 Dec 2025

  Date of issue: Jun 2025

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  Additional material: Explanation for decisions made

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Previous version

• PES 4 - Equivalent to International Standard on Quality Management 2 (ISQM 2) – Beginning on or after 15 Dec 2022

  Date of issue: Jul 2021

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