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


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

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

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
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


Proposed revisions to the non-assurance services provisions of the Code


Proposed revisions to the fee-related provisions of the Code


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