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 2020-2

Proposed ISRS (NZ) 4400 Agreed-Upon Procedures Engagements

15 Sep 2020

NZAuASB ED 2020-1

Proposed Amendments to PES 1: Part 2, Assurance Practitioners Performing Professional Activities Pursuant to their Relationship with the Firm

20 Jul 2020


 Amendments to XRB Au1 8 Jun 2020 

IAASB EDs and Consultation Papers

Consultation PageTitleComments Due


Proposed Guidance on Extended External Reporting (EER) Assurance

 12 Jun 2020


Proposed Revisions to ISA 600 Audits of Group Financial Statements

20 Aug 2020

IESBA EDs and Consultation Papers

Consultation PageTitleComments Due
There are no current consultations