Open for comment

  • Auditing
  • Professional & Ethical
  • Review
  • Other Assurance
  • Related Services

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 Page Title Comments Due
NZAuASB ED 2021/4

Amendments to Professional and Ethical Standard 1: Non-Assurance Services

31 Oct 2021
NZAuASB ED 2021/5

Proposed Deferral of NZ AS 1 The Audit of Service Performance Information

22 Nov 2021

IAASB EDs and Consultation Papers

Consultation Page Title Comments Due


Audits of Less Complex Entities (LCE)

5 Nov 2021

IESBA EDs and Consultation Papers

Consultation Page Title Comments Due

There are no current consultations