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.
Domestic EDs
| Link | Title | Comments Due |
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There are no current consultations |
IAASB EDs and Consultation Papers
| Link | Title | Comments Due |
|---|---|---|
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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
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Proposed Revisions to Part 4B of the Code of Ethics |
31 May 2019 | |
| Link | Title | Comments Due |
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