Exposure drafts (EDs) are early versions of standards for assurance practitioners, which are issued for comment before the standard is finalised. Also listed here from time to time are consultation papers and discussion papers also open for comment.
Auditing and Assurance Standards open for consultation
Consultation documents
| Title | Comments due |
|---|---|
|
Reporting and assurance of service performance information - Tier 1 and 2 not-for-profit entities |
29 August 2025 |
| Title | Comments due |
|---|---|
| Use of external experts narrow-scope amendments | 10 July 2025 |
| Title | Comments due |
|---|---|
These documents have no legal status.
The 'Comments due' column in the tables above 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.