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 2019-3

Conforming Amendments to Auditing and Assurance Standards: Implications of the Revised Professional and Ethical Standard 1 on the NZAuASB's Standards

 24 Jan 2020

NZAuASB ED 2019-2   

Proposed amendments to ISA (NZ) 560 Subsequent Events 

 13 Dec 2019

IAASB EDs and Consultation Papers

Consultation PageTitleComments Due


Proposed Conforming Amendments to the IAASB’s International Standards

 20 Dec 2019

IESBA EDs and Consultation Papers


There are no current consultations  
Consultation PageTitleComments Due