Notice is hereby given, pursuant to section 31 of the Financial Reporting Act 1993, that the New Zealand Auditing and Assurance Standards Board of the External Reporting Board has issued Professional and Ethical Standard 1 (Revised): Code of Ethics for Assurance Practitioners.
Professional and Ethical Standard 1 (Revised):
- Supersedes Professional and Ethical Standard 1 Ethical Standards for Assurance Providers and Professional
and Ethical Standard 2 Independence in Assurance Engagements;
- applies to assurance practitioners who perform assurance engagements;
- is effective from 1 January 2014; and
- is a Regulation for the purposes of the Regulations (Disallowance) Act 1989.
Copies of the standard may be inspected free of charge at the offices of the External Reporting Board (XRB), Level 7, 50 Manners Street, Wellington.
Copies are also available on the XRB's website at
www.xrb.govt.nz
Dated this 28th day of January 2013.
NEIL CHERRY, Chairman, New Zealand Auditing and Assurance Standards Board.