Closed for comment
Exposure drafts (EDs) of assurance standards, as well as Consultation Papers (CPs) and Discussions Papers (DPs) 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 2019
Domestic
| Consultation Page | Title |
|---|---|
| NZAuASB ED 2022-3 |
Assurance Over Financial Information Prepared in Connection with a Capital Raising |
| Public Interest Entity ED 2022-2 |
Proposed revisions to the definitions of listed entity and public interest entity in PES 1 |
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Annual Improvements and Conforming Amendments to the Domestic Assurance Standards |
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Proposed Deferral of NZ AS 1 The Audit of Service Performance Information |
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| 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 |
| NZAuASB ED 2020-2 | Proposed ISRS (NZ) 4400 Agreed-Upon Procedures Engagements |
| XRB ED | Amendments to XRB Au1 |
| NZAuASB ED 2020-1 | Proposed Amendments to PES 1: Part 2, Assurance Practitioners Performing Professional Activities Pursuant to their Relationship with the Firm |
| NZAuASB ED 2019-3 | Conforming Amendments to Auditing and Assurance Standards: Implications of the Revised Professional and Ethical Standard 1 on the NZAuASB's Standards |
| NZAuASB ED 2019-2 | Proposed amendments to ISA (NZ) 560 Subsequent Events |
| NZAuASB ED 2019-1 |
Amendments to New Zealand Standard on Review Engagements 2410 Review of Financial Statements Performed by the Independent Auditor of the Entity |
IAASB EDs and Consultation Papers
| Consultation Page | Title |
|---|---|
| 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 |
| IAASB ED | Proposed Revisions to ISA 600: Audits of Group Financial Statements |
| IAASB CP | Proposed Guidance on Extended External Reporting (EER) Assurance |
| IAASB ED | Proposed Conforming Amendments to the IAASB’s International Standards |
| LCE Discussion Paper | Audits of Less Complex Entities: Exploring Possible Options to Address the Challenges in Applying the International Standards on Auditing (ISAs) |
| IAASB ED | International Standard on Quality Management |
| IAASB Consultation Paper | Extended External Reporting Assurance |
| IAASB Strategy | IAASB Future Strategy & Work Plan Consultation |
IESBA EDs and Consultation Papers
| Consultation Page | Title |
|---|---|
| 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 |
| IESBA ED |
Proposed Conforming Amendments to the Code following revisions to the Quality Management Standards
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| IESBA ED |
Proposed Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code |
| IESBA ED |
Proposed revisions to the non-assurance services provisions of the Code |
| IESBA ED |
Proposed revisions to the fee-related provisions of the Code |
| IESBA ED |
IESBA Proposed Revision to the International Code Addressing the Objectivity of Engagement Quality Reviewers |
| IESBA ED | Proposed Revisions to Part 4B of the Code of Ethics |