NZAuASB ED 2020-2

  • Other Assurance

Proposed International Standard on Related Services—ISRS (NZ) 4400 Agreed-Upon Procedures Engagements

The NZAuASB has released for public comment NZAuASB ED 2020-2, Proposed ISRS (NZ) 4400, Agreed-Upon Procedures Engagements.

The ED 2020-2 is based on the IAASB’s ISRS 4400 issued in April 2020. 

The NZAuASB is proposing to adopt the international standard without change unless there is a compelling reason to make changes that reflect New Zealand practices.

Commenting on the Proposal


The NZAuASB welcomes your feedback on this exposure draft.We encourage you to read the Exposure Draft and accompanying invitation to comment (above), and to comment on the proposals.

Send your comments – both formal and informal – by 15 September 2020 to the NZAuASB using the secure upload form below.

Consultation Document

Upload your submission here

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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).