Open for comment

  • Auditing
  • Review
  • Professional & Ethical
  • Other Assurance

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.

Domestic EDs

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There are no current consultations  

IAASB EDs and Consultation Papers

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LCE Discussion Paper

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

 IESBA ED

Proposed Revisions to Part 4B of the Code of Ethics

 31 May 2019
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