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 Discussions 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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IAASB Strategy IAASB Future Strategy & Work Plan Consultation  20 May 2019
IAASB Consultation Paper Extended External Reporting Assurance  24 May 2019

International Standard on Quality Management

7 Jun 2019 

IESBA EDs and Consultation Papers


Proposed Revisions to Part 4B of the Code of Ethics

 31 May 2019
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