Current exposure drafts
As part of its due process, the Professional Standards Board (PSB) exposes its proposed pronouncements for public comment.
ED/Code of Ethics
The PSB has issued ED/Code of Ethics for comment. This revision of the current Code of Ethics converges more closely to the Code of Ethics for Professional Accountants issued by the International Federation of Accountants (the International Code). The Invitation to Comment summarises key differences between the exposure draft and the current New Zealand Code.
The PSB requests comments by 7 June 2013.
ITC & ED - Code of Ethics
View expired exposure drafts