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Exposure drafts (EDs) of assurance standards, as well as Consultation Papers, Discussions Papers, and Invitation for Comment for which the comment period has ended during the previous two years

Select the consultation document you require below to find out more and to access related submissions.

Access consultation documents prior to 2021


Consultation Page Title
NZAuASB ED 2023-2

Audit of Service Performance Information Consultation

NZAuASB ED 2023-1

Assurance over GHG Emissions Disclosures

NZAuASB ED 2022-3

Assurance Over Financial Information Prepared in Connection with a Capital Raising

NZAuASB ED 2022-2

Proposed revisions to the definitions of listed entity and public interest entity in PES 1

NZAuASB ED 2022-1

Annual Improvements and Conforming Amendments to the Domestic Assurance Standards

NZAuASB ED 2021/5

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

NZAuASB ED 2021/4

Amendments to Professional and Ethical Standard 1: Non-Assurance Services

NZAuASB ED 2021-3

Conforming and Consequential Amendments to NZ AS 1

NZAuASB ED 2021-2 Quality Management
ED NZAuASB 2021-1

 Annual Improvements 2020

IAASB EDs and Consultation Papers

Consultation Page Title
IAASB ED Sustainability Assurance
IAASB ED  Going Concern
IAASB ED Audits of Group Financial Statements of the proposed ISA for LCE
IAASB ED Proposed IAASB Strategy and Work Plan 2024-2027
IAASB ED ISA 500 Audit Evidence
IAASB ED Proposed amendments to auditing standards to operationalise transparency
IAASB ED (LCE) Submissions received by NZAuASB on Audits of Less Complex Entities (LCEs)
IAASB ED NZAuASB Submission on Conforming Amendments to Other Assurance Engagement Standards and Review Engagements

IESBA EDs and Consultation Papers

Consultation Page Title
IESBA Strategy IESBA Strategy and Work Plan 2024-2027
IESBA Strategy Looking Beyond 2023! IESBA Calls for Stakeholder Input on Future Strategy
IESBA ED Definition of Engagement Team and Group Audits – Proposed Code revisions
IESBA ED Proposed Technology-related Revisions to the Code
Proposed Conforming Amendments to the Code following revisions to the Quality Management Standards

Proposed Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code