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 to XRB | Comments due to international organisation |
|---|---|---|
| Post-implementation review of ISA (NZ) 540, Auditing Accounting Estimates and Related Disclosures | Wednesday 13 May 2026 | Monday 15 June 2026 |
| Post-implementation review of the Restructured Code | Monday 25 May 2026 | Friday 3 July 2026 |
| Post-implementation review of the provisions for responding to non-compliance with laws and regulations (NOCLAR) | Thursday 21 May 2026 | Thursday 30 July 2026 |
These documents have no legal status.
The 'Comments due' column in the tables above usually shows the due date for comments to the XRB. 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.