PES 1 (Revised) Code of Ethics for Assurance Practitioners

  • Professional & Ethical

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.

  • PES 1 (Revised) – Effective on
    15 Jul 2017

    Date of issue: Aug 2016 Date compiled: 1 Nov 2016


  • Amendments to PES 1 (Revised) – Effective on
    15 Jul 2017 Non-compliance with Laws and Regulations (NOCLAR)

    Date of issue: Aug 2016
    Additional material: Explanations for Amendments

New Versions Not Yet Mandatory

  • Long Association and Public Interest Entity Amendments – Periods beginning on or after
    15 Dec 2018 (early adoption permitted)

    Date of issue: Feb 2018
    Additional material: Explanation for decisions made