Historical Versions of NZICA Rules, NZICA Code of Ethics & NZICA Professional Standards

This page provides access to historical (now superceded) versions of the NZICA Rules, NZICA Code of Ethics, and NZICA Professional Standards that were applicable to New Zealand resident members of CA ANZ prior to the current versions of these documents.

For current versions of NZICA Rules, NZICA Code of Ethics and NZICA Professional Standards, please see here. For versions prior to those listed below, please contact the CA ANZ Library at [email protected].

NZICA Rules

  • NZICA Rules (Effective 9 May 2024 – 10 December 2024)
  • NZICA Rules (Effective 11 March 2024 – 9 May 2024)
  • NZICA Rules (Effective 4 December 2020 – 11 March 2024)
  • NZICA Rules (Effective 11 May 2020 – 4 December 2020)
  • NZICA Rules (Effective 30 May 2019 – 11 May 2020)
  • NZICA Rules (Effective 26 June 2017 - 30 May 2019)
  • NZICA Rules (Effective 15 May 2015 – 26 June 2017)
  • NZICA Rules (Effective 14 December 2014 – 15 May 2015)
  • NZICA Rules (Effective 4 November 2013 – 14 December 2014)
  • NZICA Rules (Effective December 2012 – 4 November 2013)
  • NZICA Rules (Effective 30 November 2011 – December 2012)
  • NZICA Rules (Effective 1 December 2010 – 30 November 2011)
  • NZICA Rules (Effective November 2009 – 1 December 2010)
  • NZICA Rules (Effective November 2008 – November 2009)
  • NZICA Rules (Effective November 2007 – November 2008)
  • NZICA Rules (Effective November 2006 – November 2007)
  • NZICA Rules (Effective November 2005 – November 2006)
  • NZICA Rules (Effective November 2004 – November 2005)

For prior versions, please contact [email protected]

NZICA Code of Ethics

For prior versions, please contact [email protected]

NZICA Professional Standards

Explanatory Foreword

For prior versions, please contact [email protected]

PS-1: Quality Management

For prior versions, please contact [email protected]

PS-2: Client Monies

For prior versions, please contact [email protected]

APS-1: Statement for Agreed Upon Procedures – withdrawn – refer to XRB ISRS 4400

For prior versions, please contact [email protected]

AES-1: Opinions on Accounting and Reporting Matters

For prior versions, please contact [email protected]

AES-2: Independent Business Valuation Engagements

For prior versions, please contact [email protected]

FAS: Financial Advisory Services

For prior versions, please contact [email protected]

IS: Insolvency Services

For prior versions, please contact [email protected]

SES-2: Compilation of Financial Information

For prior versions, please contact [email protected] 

EG-2: Guidelines in Tax Practice

For prior versions, please contact [email protected]

TG-1: Tax Compliance Services

For prior versions, please contact [email protected]

Glossary - withdrawn

For prior versions, please contact [email protected]

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