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.
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XRB Au1 Application of Auditing and Assurance Standards
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PES 1 (Revised) Code of Ethics for Assurance Practitioners
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PES 1 Code of Ethics for Assurance Practitioners
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PES 2 Independence in Assurance Engagements
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PES 3 (Amended) Quality Control
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PES 3 Quality Control
