Closed for comment

Exposure drafts (EDs) of assurance standards, as well as Consultation Papers, Discussions Papers, and Invitation for Comment for which the comment period has ended since 2016.

Title	Comments closed
Sustainability Assurance, Ethics and Independence, and Using the Work of an External Expert	10 October 2025
Audits of Less Complex Entities	27 February 2025
Review of Service Performance Information	17 July 2024
Public Interest Entity Amendments to Auditing and Assurance Standards	4 June 2024
Audit of Service Performance Information Consultation	17 March 2023
Assurance over GHG Emissions Disclosures	24 March 2023
Assurance Over Financial Information Prepared in Connection with a Capital Raising	26 September 2022
Proposed revisions to the definitions of listed entity and public interest entity in PES 1	15 August 2022
Annual Improvements and Conforming Amendments to the Domestic Assurance Standards	15 March 2022
Proposed Deferral of NZ AS 1 The Audit of Service Performance Information	22 November 2021
Amendments to Professional and Ethical Standard 1: Non-Assurance Services	31 October 2021
Conforming and Consequential Amendments to NZ AS 1	17 September 2021
Quality Management	30 April 2021
Annual Improvements 2020	15 February 2021
Proposed ISRS (NZ) 4400 Agreed-Upon Procedures Engagements	15 September 2020
Amendments to XRB Au1	8 June 2020
Proposed Amendments to PES 1: Part 2, Assurance Practitioners Performing Professional Activities Pursuant to their Relationship with the Firm	20 July 2020
Conforming Amendments to Auditing and Assurance Standards: Implications of the Revised Professional and Ethical Standard 1 on the NZAuASB's Standards	24 January 2020
Proposed amendments to ISA (NZ) 560 Subsequent Events	13 December 2019
Amendments to New Zealand Standard on Review Engagements 2410 Review of Financial Statements Performed by the Independent Auditor of the Entity	14 October 2019
NZ AS 1 The Audit of Service Performance Information	1 October 2018
NZAuASB ED 2018-1 Professional and Ethical Standard (PES)1, International Code of Ethics for Assurance Practitioners (including International Independence Standards) (New Zealand) (ED 2018-1)	2 November 2018
New Zealand Auditing Standard XX The Audit of Service Performance Information	20 December 2017
Proposed Amendments to the Definition of a Public Interest Entity	27 November 2017
Proposed Amendments to PES 1 (Revised) Provisions Addressing the Long Association of Personnel with an Assurance Client	31 July 2017
Proposed Standard on Assurance Engagements SAE 3100 Assurance Engagements on Compliance	21 November 2016
Proposed Omnibus Standard Annual Improvements 2016	20 October 2016

Title	Comments closed
Use of external experts narrow-scope amendments	10 July 2025
Auditor Responsibilities Relating to Fraud in a financial statement audit	15 May 2024
Narrow Scope Amendments: Public Interest Entities	8 April 2024
Sustainability Assurance	20 November 2023
Going Concern	31 July 2023
Audits of Group Financial Statements of the proposed ISA for LCE	2 May 2023
Proposed IAASB Strategy and Work Plan 2024-2027	11 April 2023
Audit Evidence	15 March 2023
Proposed amendments to auditing standards to operationalise transparency	4 October 2022
Submissions received by NZAuASB on Audits of Less Complex Entities (LCEs)	5 November 2021
NZAuASB Submission on Conforming Amendments to Other Assurance Engagement Standards and Review Engagements	10 May 2021
Proposed Revisions to ISA 600: Audits of Group Financial Statements	20 August 2020
Proposed Guidance on Extended External Reporting (EER) Assurance	12 June 2020
Proposed Conforming Amendments to the IAASB’s International Standards	10 January 2020
Audits of Less Complex Entities: Exploring Possible Options to Address the Challenges in Applying the International Standards on Auditing (ISAs)	22 August 2019
International Standard on Quality Management	1 July 2019
Extended External Reporting Assurance	21 June 2019
IAASB Future Strategy & Work Plan Consultation	4 June 2019
ISA 315 (Revised) Identifying and Assessing the Risk of Material Misstatement	2 November 2018
Proposed International Standard on Auditing Accounting Estimates and Related Disclosures	1 July 2017
IAASB seeks your input on Agreed-upon Procedures Engagements and Other Services	6 March 2017
IAASB Seeks Input on the Growing Use of Data Analytics in the Audit	25 January 2017
IAASB’s Work Plan for 2017-2018	31 August 2016
Discussion Paper Supporting Credibility and Trust in Emerging Forms of External Reporting: Ten Key Challenges for Assurance Engagements	18 November 2016
Invitation to Comment - Enhancing Audit Quality in the Public Interest: A Focus on Professional Scepticism, Quality Control, and Group Audits	29 April 2016

Title	Comments closed
Auditor Independence - Collective investment vehicles and pension funds	13 June 2025
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
IESBA Strategy and Work Plan 2024-2027	7 July 2023
Looking Beyond 2023! IESBA Calls for Stakeholder Input on Future Strategy	8 July 2022
Definition of Engagement Team and Group Audits – Proposed Code revisions	16 May 2022
Proposed Technology-related Revisions to the Code	9 May 2022
Proposed Conforming Amendments to the Code following revisions to the Quality Management Standards	21 September 2021
Proposed Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code	25 March 2021
Proposed revisions to the non-assurance services provisions of the Code	4 June 2020
Proposed revisions to the fee-related provisions of the Code	4 June 2020
IESBA Proposed Revision to the International Code Addressing the Objectivity of Engagement Quality Reviewers	28 February 2020
Proposed Revisions to Part 4B of the Code of Ethics	26 June 2019
Professional Scepticism – Meeting Public Expectations	15 August 2018
Proposed Strategy and Work Plan, 2019-2023	16 July 2018
IESBA Fees Questionnaire	1 March 2018
Proposed Revision to the Code Pertaining to the Offering and Accepting of Inducements	8 November 2017
Proposed Application Material Relating to Professional Scepticism and Professional Judgement	7 July 2017
IESBA’s Strategy and Work Plan Beyond 2018	1 July 2017
Improving the Structure of the Code of Ethics for Professional Accountants – Phase 2	25 May 2017
Proposed Revisions to Clarify the Applicability of Provisions in Part C of the Extant Code to Professional Accountants in Public Practice	25 April 2017
Proposed Revisions Pertaining to the Safeguards in the Code – Phase 2 and Related Conforming Amendments	25 April 2017
Limited Re-exposure of Proposed Changes to the Code Addressing the Long Association of Personnel with an Audit Client	9 May 2016
Improving the Structure of the Code of Ethics for Professional Accountants - Phase 1	4 April 2016
Proposed Revisions Pertaining to Safeguards in the Code - Phase 1	7 March 2016

Consultations

Closed for comment

Domestic consultations: Auditing and assurance standards

International Auditing and Assurance Standards Board (IAASB) consultations

International Ethics Standards Board for Accountants (IESBA) consultations