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

NZAuASB ED 2021/5

Feedback is sought from stakeholders on the proposal to defer the effective date of NZ AS 1 The Audit of Service Performance Information (NZ AS 1) by one year (from 1 January 2021 to 1 January 2022). The proposal is relevant for audits of general purpose financial reports that include service performance information.

NZ AS 1 will remain in issue, and early adoption is permitted.

Click here to read the proposal

Send your comments by 22 November 2021 using the following options:


Upload your submission here

  • Upload an MS Word document and/or PDF file; or
  • Write your comments below in the space provided.

You can upload up to TWO documents. 

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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. If relevant, 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).