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 |
|---|---|---|
| Amendments to New Zealand Standard on Review Engagements 2410 Review of Financial Statements Performed by the Independent Auditor of the Entity | 14 Oct 2019 |
IAASB EDs and Consultation Papers
| Consultation Page | Title | Comments Due |
|---|---|---|
|
Audits of Less Complex Entities: Exploring Possible Options to Address the Challenges in Applying the International Standards on Auditing (ISAs) |
22 Aug 2019 |
IESBA EDs and Consultation Papers
|
Changes to promote role and mindset expectations of professional accountants |
10 Oct 2019 | |
| Consultation Page | Title | Comments Due |
|---|
