ED NZAuASB 2021-1

Annual Improvements 2020 

The NZAuASB has issued an Exposure Draft amending the definition of “assurance practitioner” in Professional and Ethical Standard 1 International Code of Ethics for Assurance Practitioners (including International Independence Standards) (New Zealand). 

The proposed amendment is needed to align the definition of assurance practitioner in the glossary of Professional and Ethical Standard 1 with the revised definition of assurance practitioner in External Reporting Board (XRB) Standard Au1 Application of Auditing and Assurance Standards (Legislative Update) 


Consultation Document

Submissions closed on 15 February 2021