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.
Assurance Standards open for consultation
Consultation documents
Title | Comments due |
---|---|
Public Interest Entity Amendments | 4 June 2024 |
Title | Comments due |
---|---|
Narrow Scope Amendments: Public Interest Entities | 8 April 2024 |
Auditor Responsibilities Relating to Fraud | 15 May 2024 |
Title | Comments due |
---|---|
Proposed changes to the Code of Ethics for sustainability assurance | 15 April 2024 |
Proposed changes to the Code of Ethics around using the work of an External Expert | 15 April 2024 |
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.