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 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
Domestic
| 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 |
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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 |
IAASB EDs and Consultation Papers
| Consultation Page | Title |
|---|---|
| IAASB ED | Audits of Group Finanicial 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 | 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 |