IAASB Future Strategy & Work Plan Consultation

  • Auditing
  • Review
  • Professional & Ethical
  • Other Assurance

The evolving environment in which the International Auditing and Assurance Standards Board (IAASB) operates demands a strategy that reflects, among others, changing technology; a dynamic small- and medium-sized entity landscape; and emerging reporting needs.

In the Proposed Strategy for 2020–2023 and Work Plan for 2020–2021, the IAASB puts forth a way forward that it believes meets stakeholders’ evolving needs, and is in the public interest.

Have a look

The Work Plan highlights the board’s commitment to completing significant projects currently underway, while balancing the needs of different stakeholders.

The IAASB’s strategy will have a direct impact on the NZAuASB’s standard-setting activities, given that New Zealand’s auditing and assurance standards are largely based on standards issued by the IAASB. This is your opportunity to shape the board’s strategy by commenting on the proposed draft.


Commenting on the Proposal

Please respond directly to the IAASB by 4 June 2019.

You can also use the upload form below to share your views with the NZAuASB by 20 May 2019.  

The NZAuASB will consider all feedback when submitting its response to the IAASB.


Upload your submission here

Please use this secure online form.

It has been designed to make your upload safe, quick and easy. 

You can:

  • Upload an MS Word document (and a PDF file, if you wish); or
  • Write your comments below in the space provided.

You can upload up to TWO documents. 

Please note:

  • We would appreciate receiving a copy of your comments in electronic form (preferably Microsoft Word format).  This helps us to more efficiently collate and analyse comments. Please also specify the exposure draft number and title in your electronic file. 

  • Tell us on whose behalf you are making the comments (for example on behalf of a group or an entity).

  • We intend publishing all comments on the XRB website, unless they may be defamatory. If you have any objection to this, we will not publish them. However, they will remain subject to the Official Information Act 1982 and, therefore, may be released in part or in full. The Privacy Act 1993 also applies.

  • If you have an objection to the release of any information contained in your comments, we would appreciate you identifying the parts of your comments to be withheld, and the grounds under the Official Information Act 1982 for doing so (for example, that it would be likely to unfairly prejudice the commercial position of the person providing the information).