Proposed Conforming Amendments to the IAASB’s International Standards

  • Auditing

The Exposure Draft, Conforming Amendments to the IAASB’s International Standards as a Result of the Revised IESBA Code, proposes limited amendments to the IAASB’s International Standards. 

This is in response to the revised International Ethics Standards Board for Accountants’ International Code of Ethics for Professional Accountants (including International Independence Standards) (IESBA Code).

The ED is intended to ensure that the IAASB’s International Standards can continue to be applied together with the IESBA Code.  


Accessing the Consultation Document

Proposed Conforming Amendments to the IAASB’s International Standards

[Link to IAASB website]


Commenting on the Proposal

The NZAuASB encourages you to read the Exposure Draft and accompanying Explanatory Memorandum, and to comment on the proposals.

Send your comments – both formal and informal – by 20 December 2019 to the NZAuASB using the secure upload form below.

Alternatively, you can submit your comments directly to the IAASB by 10 January 2020.

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).