Open for comment
Before issuing finalised standards the NZAuASB and international standard-setting boards—such as the International Accounting Standards Board (IAASB) and the International Ethics Standards Board for Accountants (IESBA) —issue exposure drafts (EDs) of standards for assurance practitioners, as well as Consultation Papers (CPs) and Discussion Papers (DPs) currently open for comment.
These documents have no legal status.
The 'Comments due' column in the tables below usually shows the due date for comments to the NZAuASB. However, when this is an international Board consultation, a later due date for submissions directly to that Board is usually published on the Consultation page itself.
Domestic EDs
| Consultation Page | Title | Comments Due |
|---|---|---|
|
Proposed ISRS (NZ) 4400 Agreed-Upon Procedures Engagements |
15 Sep 2020 | |
|
Proposed Amendments to PES 1: Part 2, Assurance Practitioners Performing Professional Activities Pursuant to their Relationship with the Firm |
20 Jul 2020 | |
| Amendments to XRB Au1 | 8 Jun 2020 |
IAASB EDs and Consultation Papers
| Consultation Page | Title | Comments Due |
|---|---|---|
|
Proposed Guidance on Extended External Reporting (EER) Assurance |
12 Jun 2020 |
|
|
Proposed Revisions to ISA 600 Audits of Group Financial Statements |
20 Aug 2020 |
IESBA EDs and Consultation Papers
| Consultation Page | Title | Comments Due |
|---|---|---|
| |
There are no current consultations |
