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. 

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 PageTitleComments Due

NZAuASB ED 2019-1   

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 PageTitleComments Due

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

Changes to promote role and mindset expectations of professional accountants

10 Oct 2019
Consultation PageTitleComments Due