Past consultations
This page brings together consultation and discussion papers issued since 2017, where the comment period has closed.
| Title | Area: International organisation | Applicable to | Comments due to XRB | Link to XRB submission (where relevant) |
|---|---|---|---|---|
| IPSASB 2025 Work Programme Consultation | Accounting: IPSASB | Tier 1 and 2 PBE entities | 13 April 2026 | Read our submission here |
| Amendments to the Fair Value Option for Investments in Associates and Joint Ventures - Proposed amendments to IAS 28 | Accounting: IASB | Tier 1 and 2 for-profit entities | 1 April 2026 | Read our submission here |
| Title | Area: International organisation | Applicable to | Comments due to XRB | Link to XRB submission (where relevant) |
|---|---|---|---|---|
| Post-implementation review of ISA (NZ) 540, Auditing Accounting Estimates and Related Disclosures | Auditing and assurance: IAASB | Audit and assurance practitioners | 13 May 2026 | Read our submission here |
| IAASB’s and IESBA’s 2028 – 2031 strategy and workplan | Auditing and assurance: IAASB and IESBA | Audit and assurance practitioners | 13 March 2026 | Read our submission here |
| Title | Area: International organisation | Applicable to | Comments due to XRB | Link to XRB submission (where relevant) |
|---|---|---|---|---|
|
ED PBE IPSAS 47 Revenue and ED PBE IPSAS 48 Transfer Expenses |
Accounting: domestic consultation | Tier 1 and 2 PBE entities | 1 December 2025 | - |
| Amendments to PBE Standards: Specific IFRIC Interpretations | Accounting: domestic consultation | Tier 1 and 2 PBE entities | 1 December 2025 | - |
| Stripping Costs in the Production Phase of a Surface Mine (Proposed Amendments to PBE IPSAS 12 Inventories) | Accounting: domestic consultation | Tier 1 and 2 PBE entities | 30 September 2025 | - |
| PBE IPSAS 50 Exploration for and Evaluation of Mineral Resources | Accounting: domestic consultation | Tier 1 and 2 PBE entities | 30 September 2025 | - |
| Reporting and assurance of service performance information - Tier 1 and Tier 2 not-for-profit entities | Accounting: domestic consultation | Tier 1 and 2 PBE entities | 29 August 2025 | - |
| 2025 Amendments to XRB A1 Application of the Accounting Standards Framework | Accounting: domestic consultation | For-profit and PBE entities | 29 August 2025 | - |
| Amendments to For-profit Domestic Accounting Standards due to NZ IFRS 18 | Accounting: domestic consultation | For-profit entities | 31 July 2025 | - |
| Amendments to XRB A2 resulting from the Regulatory Systems (Economic Development) Amendment Act 2025 | Accounting: domestic consultation | For-profit and PBE entities | 22 July 2025 | - |
| RDR Concessions: NZ IFRS 18 Presentation and Disclosure in Financial Statements | Accounting: domestic consultation | Tier 2 For-profit entities | 29 May 2025 | - |
| RDR Concessions: Amendments to the Classification and Measurement of Financial Instruments | Accounting: domestic consultation | Tier 2 For-profit entities | 31 January 2025 | - |
| Request for Information - Post-Implementation Review IFRS 16 Leases | Accounting: IASB | For-profit entities | 15 September 2025 | Read our submission here |
| Provisions - Targeted Improvements | Accounting: IASB | For-profit entities | 3 February 2025 | Read our submission here |
| Definition of Material | Accounting: IPSASB | Tier 1 and 2 PBE entities | 14 July 2025 | Read our submission here |
| Tangible Natural Resources | Accounting: IPSASB | Tier 1 and 2 PBE entities | 28 February 2025 | Read our submission here |
| Title | Area: International organisation | Applicable to | Comments due to XRB | Link to XRB submission (where relevant) |
|---|---|---|---|---|
| Sustainability Assurance, Ethics and Independence, and Using the Work of an External Expert | Auditing and assurance: domestic consultation | Audit and assurance practitioners | 10 October 2025 | - |
| Audits of Less Complex Entities | Auditing and assurance: domestic consultation | Audit and assurance practitioners | 27 February 2025 | - |
| Use of external experts narrow-scope amendments | Auditing and assurance: IAASB | Audit and assurance practitioners | 10 July 2025 | Read our submission here |
| Auditor Independence - Collective investment vehicles and pension funds | Auditing and assurance: IESBA | Audit and assurance practitioners | 13 June 2025 | Read our submission here |
| Title | Area: International organisation | Applicable to | Comments due to XRB | Link to XRB submission (where relevant) |
|---|---|---|---|---|
| Proposed 2025 Amendments to Climate and Assurance Standards | Climate: domestic consultation | Climate reporting entities | 24 September 2025 | - |
| Request for Information on Climate Reporting 2025 | Climate: domestic consultation | Climate reporting entities | 13 June 2025 | - |
| IFRS® Exposure Draft: Proposed Amendments to the SASB Standards | Climate: IFRS consultation | Climate reporting entities | 30 November 2025 | Read our submission here |
| IFRS® Amendments to Greenhouse Gas Emissions Disclosures, proposed amendments to IFRS S2 | Climate: ISSB consultation | Climate reporting entities | 27 June 2025 | Read our submission here |
| 2024/25 IPSASB SRS Exposure Draft 1, Climate-related Disclosures | Climate: IPSASB consultation | Climate reporting entities | 28 February 2025 | Read our submission here |
| GHG Protocol public consultations - Scope 2 and Electricity-sector consequential methods. | Climate: Greenhouse Gas Protocol | Climate reporting entities | 30 November 2025 | Read our submission here |
| Title | Area: International organisation | Applicable to | Comments due to XRB | Link to XRB submission (where relevant) |
|---|---|---|---|---|
| 2024 Omnibus Amendments to PBE Standards | Accounting: domestic consultation | PBE entities | 15 August 2024 | - |
| Sale or Contribution of Assets between an Investor and its Associate or Joint Venture | Accounting: domestic consultation | For-profit entities | 22 April 2024 | - |
| PBE Conceptual Framework Update | Accounting: domestic consultation | PBE entities | 21 June 2024 | - |
| Public Benefit Entity Tier Sizes | Accounting: domestic consultation | PBE entities | 26 January 2024 | - |
| Translation to a Hyperinflationary Presentation Currency | Accounting: IASB | For-profit entities | 22 November 2024 | |
| Equity Method of Accounting | Accounting: IASB | For-profit entities | 20 November 2024 | |
| Reporting Climate-related and Other Uncertainties in Financial Statements | Accounting: IASB | For-profit entities | 25 October 2024 | |
| Contracts for Renewable Electricity | Accounting: IASB | For-profit entities | 7 August 2024 | |
| Business Combinations—Disclosures, Goodwill and Impairment | Accounting: IASB | For-profit entities | 14 June 2024 | |
| Financial Instruments with Characteristics of Equity | Accounting: IASB | For-profit entities | 1 March 2024 | |
| Limited-scope updates to first-time adoption of IPSAS (Amendments to IPSAS 33) | Accounting: IPSASB | Tier 1 and 2 PBE entities | 13 December 2024 | |
| Amendments to IPSAS as a Result of the Application of IPSAS 46, Measurement | Accounting: IPSASB | Tier 1 and 2 PBE entities | 25 October 2024 | |
| Stripping Costs in the Production Phase of a Surface Mine (Amendments to IPSAS 12) | Accounting: IPSASB | Tier 1 and 2 PBE entities | 31 May 2024 | |
| Exploration for and Evaluation of Mineral Resources | Accounting: IPSASB | Tier 1 and 2 PBE entities | 31 May 2024 | |
| Amendments to Consider IFRIC Interpretations | Accounting: IPSASB | Tier 1 and 2 PBE entities | 27 May 2024 | |
| Arrangements Conveying Rights over Assets | Accounting: IPSASB | Tier 1 and 2 PBE entities | 17 May 2024 |
| Title | Area: International organisation | Applicable to | Comments due to XRB | Link to XRB submission (where relevant) |
|---|---|---|---|---|
| Review of Service Performance Information | Auditing and assurance: domestic consultation | Audit and assurance practitioners | 17 July 2024 | - |
| Public Interest Entity Amendments to Auditing and Assurance Standards | Auditing and assurance: domestic consultation | Audit and assurance practitioners | 4 June 2024 | - |
| Auditor Responsibilities Relating to Fraud in a financial statement audit | Auditing and assurance: IAASB | Audit and assurance practitioners | 15 May 2024 | Read our submission here |
| Narrow Scope Amendments: Public Interest Entities | Auditing and assurance: IAASB | Audit and assurance practitioners | 8 April 2024 | Read our submission here |
| Proposed changes to the Code of Ethics for sustainability assurance | Auditing and assurance: IESBA | Audit and assurance practitioners | 15 April 2024 | Read our submission here |
| Proposed changes to the Code of Ethics around using the work of an External Expert | Auditing and assurance: IESBA | Audit and assurance practitioners | 15 April 2024 | Read our submission here |
| Title | Area: International organisation | Applicable to | Comments due to XRB | Link to XRB submission (where relevant) |
|---|---|---|---|---|
| Proposed 2024 Amendments to Climate and Assurance Standards | Climate: domestic consultation | Climate reporting entities | 30 October 2024 | - |
| Title | Area: International organisation | Applicable to | Comments due to XRB | Link to XRB submission (where relevant) |
|---|---|---|---|---|
| Lack of Exchangeability - RDR | Accounting: domestic consultation | Tier 2 for-profit entities | 21 November 2023 | |
| Supplier Finance Arrangements - RDR | Accounting: domestic consultation | Tier 2 for-profit entities | 30 September 2023 | |
| Annual Improvements to IFRS Accounting Standards - Volume 11 (2023) |
Accounting: IASB consultation | For-profit entities | 17 November 2023 | |
| Post-Implementation Review of IFRS 15 Revenue from Contracts with Customers | Accounting: IASB consultation | For-profit entities | 22 September 2023 | |
| Post-Implementation Review of IFRS 9 - Impairment | Accounting: IASB consultation | For-profit entities | 21 July 2023 | |
| Amendments to the Classification and Measurement of Financial Instruments | Accounting: IASB consultation | For-profit entities | 7 June 2023 | |
| International Tax Reform—Pillar Two Model Rules | Accounting: IASB consultation | For-profit entities | 15 February 2023 | |
| IPSASB Strategy and Work Program 2024-2028 Consultation | Accounting: IPSASB consultation | PBE entities | 15 December 2023 | |
| Improvements to IPSAS 2023 | Accounting: IPSASB consultation | PBE entities | 24 November 2023 | |
| Concessionary Leases and Right-of-Use Assets In-kind (Amendments to IPSAS 43 and IPSAS 23) | Accounting: IPSASB consultation | PBE entities | 17 May 2023 |
| Title | Area: International organisation | Applicable to | Comments due to XRB | Link to XRB submission (where relevant) |
|---|---|---|---|---|
| Audit of Service Performance Information Consultation | Auditing and assurance: domestic consultation | Audit and assurance practitioners | 17 March 2023 | - |
| Assurance over GHG Emissions Disclosures | Auditing and assurance: domestic consultation | Audit and assurance practitioners | 24 March 2023 | - |
| Sustainability Assurance | Auditing and assurance: IAASB | Audit and assurance practitioners | 20 November 2023 | Read our submission here |
| Going Concern | Auditing and assurance: IAASB | Audit and assurance practitioners | 31 July 2023 | Read our submission here |
| Audits of Group Financial Statements of the proposed ISA for LCE | Auditing and assurance: IAASB | Audit and assurance practitioners | 2 May 2023 | - |
| Proposed IAASB Strategy and Work Plan 2024-2027 | Auditing and assurance: IAASB | Audit and assurance practitioners | 11 April 2023 | Read our submission here |
| Audit Evidence | Auditing and assurance: IAASB | Audit and assurance practitioners | 15 March 2023 | Read our submission here |
| IESBA Strategy and Work Plan 2024-2027 | Auditing and assurance: IESBA | Audit and assurance practitioners | 7 July 2023 | Read our submission here |
| Title | Area: International organisation | Applicable to | Comments due to XRB | Link to XRB submission (where relevant) |
|---|---|---|---|---|
| New leases standard for PBEs | Accounting: domestic consultation | Tier 1 and 2 PBE entities | 25 November 2022 | - |
| Improving disclosure of fees paid to audit firms—Public Benefit Entities | Accounting: domestic consultation | Tier 1 and 2 PBE entities | 30 September 2022 | - |
| Improving disclosure of fees paid to audit firms—For-Profit Entities | Accounting: domestic consultation | For-profit entities | 30 September 2022 | - |
| Reporting Requirements for Tier 4—Public Sector Entities | Accounting: domestic consultation | Tier 4 Public Sector entities | 30 September 2022 | - |
| Reporting Requirements for Tier 3—Public Sector Entities | Accounting: domestic consultation | Tier 3 Public Sector entities | 30 September 2022 | - |
| Reporting Requirements for Tier 4—Not-for-Profit Entities | Accounting: domestic consultation | Tier 4 Not-for-profit entities | 30 September 2022 | - |
| Reporting Requirements for Tier 3—Not-for-Profit Entities | Accounting: domestic consultation | Tier 3 Not-for-profit entities | 30 September 2022 | - |
| Public Sector Specific Financial Instruments | Accounting: domestic consultation | Tier 1 and 2 PBE entities | 11 July 2022 | - |
| Insurance Contracts in the Public Sector | Accounting: domestic consultation | Tier 1 and 2 PBE entities | 8 June 2022 | - |
| Initial Application of PBE IFRS 17 and PBE IPSAS 41—Comparative Information | Accounting: domestic consultation | Tier 1 and 2 PBE entities | 27 May 2022 | - |
| 2022 Omnibus Amendments to PBE Standards | Accounting: domestic consultation | Tier 1 and 2 PBE entities | 27 May 2022 | - |
| Supplier Finance Arrangements | Accounting: IASB consultation | For-profit entities | 2 February 2022 | |
| Non-current Liabilities with Covenants | Accounting: IASB consultation | For-profit entities | 2 February 2022 | |
| Natural Resources | Accounting: IPSASB consultation | Tier 1 and 2 PBE entities | 17 October 2022 | |
| Retirement Benefit Plans | Accounting: IPSASB consultation | Tier 1 and 2 PBE entities | 1 August 2022 | |
| Conceptual Framework Update: Chapter 3, Qualitative Characteristics and Chapter 5, Elements in Financial Statements | Accounting: IPSASB consultation | Tier 1 and 2 PBE entities | 31 May 2022 |
| Title | Area: International organisation | Applicable to | Comments due to XRB | Link to XRB submission (where relevant) |
|---|---|---|---|---|
| Assurance Over Financial Information Prepared in Connection with a Capital Raising | Auditing and assurance: domestic consultation | Audit and assurance practitioners | 26 September 2022 | - |
| Proposed revisions to the definitions of listed entity and public interest entity in PES 1 | Auditing and assurance: domestic consultation | Audit and assurance practitioners | 15 August 2022 | - |
| Annual Improvements and Conforming Amendments to the Domestic Assurance Standards | Auditing and assurance: domestic consultation | Audit and assurance practitioners | 15 March 2022 | - |
| Proposed amendments to auditing standards to operationalise transparency | Auditing and assurance: IAASB | Audit and assurance practitioners | 4 October 2022 | Read our submission here |
| Looking Beyond 2023! IESBA Calls for Stakeholder Input on Future Strategy | Auditing and assurance: IESBA | Audit and assurance practitioners | 8 July 2022 | Read our submission here |
| Definition of Engagement Team and Group Audits – Proposed Code revisions | Auditing and assurance: IESBA | Audit and assurance practitioners | 16 May 2022 | Read our submission here |
| Proposed Technology-related Revisions to the Code | Auditing and assurance: IESBA | Audit and assurance practitioners | 9 May 2022 | Read our submission here |
| Title | Area: International organisation | Applicable to | Comments due to XRB | Link to XRB submission (where relevant) |
|---|---|---|---|---|
| 2022 Climate-related Disclosures Final Consultation | Climate: domestic consultation | Climate reporting entities | 27 September 2022 | - |
| Strategy and Metrics and Targets Consultation | Climate: domestic consultation | Climate reporting entities | 13 April 2022 | - |
| Title | Area: International organisation | Applicable to | Comments due to XRB | Link to XRB submission (where relevant) |
|---|---|---|---|---|
| Request for information – Simple Format Reporting Standards – Post-implementation Review | Accounting: domestic consultation | PBE entities | 31 March 2021 | |
| Post-implementation Review of IFRS 9 - Classification and Measurement | Accounting: IASB consultation | For-profit entities | 10 December 2021 | |
| Management Commentary | Accounting: IASB consultation | For-profit entities | 23 November 2021 | |
| Subsidiaries without Public Accountability: Disclosures | Accounting: IASB consultation | For-profit entities | 12 November 2021 | |
| Disclosure Requirements in IFRS Standards - A Pilot Approach | Accounting: IASB consultation | For-profit entities | 4 October 2021 | |
| Initial Application of IFRS 17 and IFRS 9—Comparative Information | Accounting: IASB consultation | For-profit entities | 27 September 2021 | |
| Lack of Exchangeability | Accounting: IASB consultation | For-profit entities | 1 September 2021 | |
| Regulatory Assets and Regulatory Liabilities | Accounting: IASB consultation | For-profit entities | 30 July 2021 | |
| Business Combinations under Common Control | Accounting: IASB consultation | For-profit entities | 9 July 2021 | |
| IASB RFI - Third Agenda Consultation | Accounting: IASB consultation | For-profit entities | 27 September 2021 | |
| Covid-19-Related Rent Concessions beyond 30 June 2021 | Accounting: IASB consultation | For-profit entities | 25 February 2021 | |
| Mid-period Work Program Consultation | Accounting: IPSASB consultation | Tier 1 and 2 PBE entities | 30 November 2021 | |
| Improvements to IPSAS, 2021 | Accounting: IPSASB consultation | Tier 1 and 2 PBE entities | 30 September 2021 | |
| Non-current Assets Held for Sale and Discontinued Operations | Accounting: IPSASB consultation | Tier 1 and 2 PBE entities | 2 September 2021 | |
| Property, Plant and Equipment | Accounting: IPSASB consultation | Tier 1 and 2 PBE entities | 2 September 2021 | |
| Measurement | Accounting: IPSASB consultation | Tier 1 and 2 PBE entities | 2 September 2021 | |
| Conceptual Framework Update: Chapter 7, Measurement of Assets and Liabilities in Financial Statements | Accounting: IPSASB consultation | Tier 1 and 2 PBE entities | 2 September 2021 | |
| Request for information, Concessionary Leases and Other Arrangements Similar to Leases | Accounting: IPSASB consultation | Tier 1 and 2 PBE entities | 28 April 2021 | |
| IPSAS 5, Borrowing Costs – Non-authoritative Guidance | Accounting: IPSASB consultation | Tier 1 and 2 PBE entities | 1 March 2021 |
| Title | Area: International organisation | Applicable to | Comments due to XRB | Link to XRB submission (where relevant) |
|---|---|---|---|---|
| Proposed Deferral of NZ AS 1 The Audit of Service Performance Information | Auditing and assurance: domestic consultation | Audit and assurance practitioners | 22 November 2021 | - |
| Amendments to Professional and Ethical Standard 1: Non-Assurance Services | Auditing and assurance: domestic consultation | Audit and assurance practitioners | 31 October 2021 | - |
| Conforming and Consequential Amendments to NZ AS 1 | Auditing and assurance: domestic consultation | Audit and assurance practitioners | 17 September 2021 | - |
| Quality Management | Auditing and assurance: domestic consultation | Audit and assurance practitioners | 30 April 2021 | - |
| Annual Improvements 2020 | Auditing and assurance: domestic consultation | Audit and assurance practitioners | 15 February 2021 | - |
| Submissions received by NZAuASB on Audits of Less Complex Entities (LCEs) | Auditing and assurance: IAASB | Audit and assurance practitioners | 5 November 2021 | Read our submission here |
| NZAuASB Submission on Conforming Amendments to Other Assurance Engagement Standards and Review Engagements | Auditing and assurance: IAASB | Audit and assurance practitioners | 10 May 2021 | Read our submission here |
| Proposed Conforming Amendments to the Code following revisions to the Quality Management Standards | Auditing and assurance: IESBA | Audit and assurance practitioners | 21 September 2021 | Read our submission here |
| Proposed Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code | Auditing and assurance: IESBA | Audit and assurance practitioners | 25 March 2021 | Read our submission here |
| Title | Area: International organisation | Applicable to | Comments due to XRB | Link to XRB submission (where relevant) |
|---|---|---|---|---|
| Governance and Risk Management Consultation | Climate: domestic consultation | Climate reporting entities | 22 November 2021 | - |
| Title | Area: International organisation | Applicable to | Comments due to XRB | Link to XRB submission (where relevant) |
|---|---|---|---|---|
| PBE Interest Rate Benchmark Reform—Phase 2 | Accounting: domestic consultation | Tier 1 and 2 PBE entities | 26 October 2020 | - |
| Proposed 2020 Amendments to PBE FRS 48 | Accounting: domestic consultation | Tier 1 and 2 PBE entities | 10 August 2020 | - |
| Going Concern Disclosures (Proposed amendments to FRS-44) | Accounting: domestic consultation | For-profit entities | 24 July 2020 | - |
| Going Concern Disclosures (Proposed amendments to PBE IPSAS 1) | Accounting: domestic consultation | Tier 1 and 2 PBE entities | 24 July 2020 | - |
| PBE IFRS 17 – Deferral of Effective Date | Accounting: domestic consultation | For-profit entities | 22 July 2020 | - |
| Withdrawal of PBE FRS 46 (Proposed amendments to PBE FRS 47) | Accounting: domestic consultation | Tier 1 and 2 PBE entities | 31 January 2020 | - |
| PBE Interest Rate Benchmark Reform | Accounting: domestic consultation | Tier 1 and 2 PBE entities | 14 January 2020 | - |
| Business Combinations – Disclosures, Goodwill and Impairment | Accounting: IASB consultation | For-profit entities | 15 September 2020 | |
| General Presentation and Disclosures | Accounting: IASB consultation | For-profit entities | 7 August 2020 | |
| Classification of Liabilities as Current or Non-current — Deferral of Effective Date | Accounting: IASB consultation | For-profit entities | 3 June 2020 | |
| Interest Rate Benchmark Reform – Phase 2 | Accounting: IASB consultation | For-profit entities | 25 May 2020 | |
| Covid-19-Related Rent Concessions (Proposed amendment to IFRS 16) | Accounting: IASB consultation | For-profit entities | 8 May 2020 | |
| Revenue with Performance Obligations | Accounting: IPASB consultation | Tier 1 and 2 PBE entities | 23 September 2020 | |
| Revenue without Performance Obligations | Accounting: IPASB consultation | Tier 1 and 2 PBE entities | 23 September 2020 | |
| Transfer Expenses | Accounting: IPASB consultation | Tier 1 and 2 PBE entities | 23 September 2020 | |
| COVID 19: Deferral of Effective Dates | Accounting: IPASB consultation | Tier 1 and 2 PBE entities | 15 August 2020 | |
| Title | Area: International organisation | Applicable to | Comments due to XRB | Link to XRB submission (where relevant) |
|---|---|---|---|---|
| Proposed ISRS (NZ) 4400 Agreed-Upon Procedures Engagements | Auditing and assurance: domestic consultation | Audit and assurance practitioners | 15 September 2020 | - |
| Amendments to XRB Au1 | Auditing and assurance: domestic consultation | Audit and assurance practitioners | 8 June 2020 | - |
| Proposed Amendments to PES 1: Part 2, Assurance Practitioners Performing Professional Activities Pursuant to their Relationship with the Firm | Auditing and assurance: domestic consultation | Audit and assurance practitioners | 20 July 2020 | - |
| Conforming Amendments to Auditing and Assurance Standards: Implications of the Revised Professional and Ethical Standard 1 on the NZAuASB's Standards | Auditing and assurance: domestic consultation | Audit and assurance practitioners | 24 January 2020 | - |
| Proposed Revisions to ISA 600: Audits of Group Financial Statements | Auditing and assurance: IAASB | Audit and assurance practitioners | 20 August 2020 | |
| Proposed Guidance on Extended External Reporting (EER) Assurance | Auditing and assurance: IAASB | Audit and assurance practitioners | 12 June 2020 | |
| Proposed Conforming Amendments to the IAASB’s International Standards | Auditing and assurance: IAASB | Audit and assurance practitioners | 10 January 2020 | |
| Proposed revisions to the non-assurance services provisions of the Code | Auditing and assurance: IESBA | Audit and assurance practitioners | 4 June 2020 | |
| Proposed revisions to the fee-related provisions of the Code | Auditing and assurance: IESBA | Audit and assurance practitioners | 4 June 2020 | |
| IESBA Proposed Revision to the International Code Addressing the Objectivity of Engagement Quality Reviewers | Auditing and assurance: IESBA | Audit and assurance practitioners | 28 February 2020 |
| Title | Area: International organisation | Applicable to | Comments due to XRB | Link to XRB submission (where relevant) |
|---|---|---|---|---|
| Amendments to PBE IFRS 17 | Accounting: domestic consultation | PBE entities | 19 November 2019 | - |
| 2019 Omnibus Amendments to NZ IFRS | Accounting: domestic consultation | For-profit entities | 16 August 2019 | - |
| Uncertainty over Income Tax Treatments (Proposed amendments to PBE IAS 12) | Accounting: domestic consultation | PBE entities | 28 June 2019 | - |
| PBE IFRS 17 Insurance Contracts | Accounting: domestic consultation | PBE entities | 17 May 2019 | - |
| 2018 Amendments to XRB A1 Appendix A (When is an Entity a Public Benefit Entity?) | Accounting: domestic consultation | PBE entities | 29 March 2019 | - |
| Effective Date of PBE IFRS 9 | Accounting: domestic consultation | PBE entities | 28 February 2019 | - |
| PBE IPSAS 41 Financial Instruments | Accounting: domestic consultation | PBE entities | 28 February 2019 | - |
| PBE IPSAS 40 PBE Combinations | Accounting: domestic consultation | PBE entities | 31 January 2019 | - |
| Disclosure of Accounting Policies—Proposed amendments to IAS 1 and IFRS Practice Statement 2 | Accounting: IASB consultation | For-profit entities | 29 November 2019 | |
| Deferred Tax related to Assets and Liabilities arising from a Single Transaction (Proposed amendments to IAS 12) | Accounting: IASB consultation | For-profit entities | 14 November 2019 | |
| Reference to the Conceptual Framework (Proposed amendments to IFRS 3) | Accounting: IASB consultation | For-profit entities | 27 September 2019 | |
| Amendments to IFRS 17 | Accounting: IASB consultation | For-profit entities | 26 August 2019 | |
| Annual Improvements to IFRS® Standards 2018–2020 | Accounting: IASB consultation | For-profit entities | 20 August 2019 | |
| Interest Rate Benchmark Reform (Proposed amendments to IFRS 9 and IAS 39) | Accounting: IASB consultation | For-profit entities | 17 June 2019 | |
| Onerous Contracts – Cost of Fulfilling a Contract (Proposed amendments to IAS 37) | Accounting: IASB consultation | For-profit entities | 15 April 2019 | |
| Financial Instruments with Characteristics of Equity | Accounting: IASB consultation | For-profit entities | 7 January 2019 | |
| Public Sector-specific Financial Instruments: Amendments to IPSAS 41, Financial Instruments | Accounting: IPSASB consultation | PBE entities | 15 November 2019 | |
| Improvements to IPSAS, 2019 | Accounting: IPSASB consultation | PBE entities | 30 September 2019 | |
| Measurement | Accounting: IPSASB consultation | PBE entities | 9 August 2019 | |
| Collective and Individual Services and Emergency Relief (Amendments to IPSAS 19) | Accounting: IPSASB consultation | PBE entities | 31 May 2019 |
| Title | Area: International organisation | Applicable to | Comments due to XRB | Link to XRB submission (where relevant) |
|---|---|---|---|---|
| Proposed amendments to ISA (NZ) 560 Subsequent Events | Auditing and assurance: domestic consultation | Audit and assurance practitioners | 13 December 2019 | - |
| Amendments to New Zealand Standard on Review Engagements 2410 Review of Financial Statements Performed by the Independent Auditor of the Entity | Auditing and assurance: domestic consultation | Audit and assurance practitioners | 14 October 2019 | - |
| Audits of Less Complex Entities: Exploring Possible Options to Address the Challenges in Applying the International Standards on Auditing (ISAs) | Auditing and assurance: IAASB | Audit and assurance practitioners | 22 August 2019 | |
| International Standard on Quality Management | Auditing and assurance: IAASB | Audit and assurance practitioners | 1 July 2019 | |
| Extended External Reporting Assurance | Auditing and assurance: IAASB | Audit and assurance practitioners | 21 June 2019 | |
| IAASB Future Strategy & Work Plan Consultation | Auditing and assurance: IAASB | Audit and assurance practitioners | 4 June 2019 | |
| Proposed Revisions to Part 4B of the Code of Ethics | Auditing and assurance: IESBA | Audit and assurance practitioners | 26 June 2019 |
Periodically, the XRB Board calls for submissions on particular matters.
| Title | Area: International organisation | Applicable to | Comments due to XRB |
|---|---|---|---|
| Targeted Review of the NZ Accounting Standards Framework | Domestic consultation | All reporting entities | 15 November 2026 |
| Title | Area: International organisation | Applicable to | Comments due to XRB | Link to XRB submission (where relevant) |
|---|---|---|---|---|
| 2018 Omnibus Amendments to PBE Standards | Accounting: domestic consultation | PBE entities | 28 September 2018 | - |
| Omnibus Amendments to Tier 3 and Tier 4 PBE Accounting Requirements | Accounting: domestic consultation | Tier 3 and 4 PBE entities | 30 May 2018 | - |
| RDR Proposals for NZ IFRS 16 and NZ IAS 7 | Accounting: domestic consultation | For-profit entities | 23 April 2018 | - |
| Proposed Amendments to FRS-42 Prospective Financial Statements | Accounting: domestic consultation | For-profit entities | 28 February 2018 | - |
| Accounting Policy Changes (Proposed amendments to IAS 8) | Accounting: IASB consultation | For-profit entities | 25 June 2018 | |
| Long-term Interests in Associates and Joint Ventures (Amendments to IPSAS 36) and Prepayment Features with Negative Compensation (Amendments to IPSAS 41) | Accounting: IPASB consultation | PBE entities | 22 October 2018 | |
| Improvements to IPSAS, 2018 | Accounting: IPASB consultation | PBE entities | 15 July 2018 | |
| Leases | Accounting: IPASB consultation | PBE entities | 30 June 2018 | |
| Proposed Strategy and Work Plan 2019–2023 | Accounting: IPASB consultation | PBE entities | 15 June 2018 | |
| Social Benefits | Accounting: IPASB consultation | PBE entities | 23 February 2018 |
| Title | Area: International organisation | Applicable to | Comments due to XRB | Link to XRB submission (where relevant) |
|---|---|---|---|---|
| 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) | Auditing and assurance: domestic consultation | Audit and assurance practitioners | 2 November 2018 | |
| NZ AS 1 The Audit of Service Performance Information | Auditing and assurance: domestic consultation | Audit and assurance practitioners | 1 October 2018 | |
| ISA 315 (Revised) Identifying and Assessing the Risk of Material Misstatement | Auditing and assurance: IAASB | Audit and assurance practitioners | 2 November 2018 | |
| Professional Scepticism – Meeting Public Expectations | Auditing and assurance: IESBA | Audit and assurance practitioners | 15 August 2018 | |
| Proposed Strategy and Work Plan, 2019-2023 | Auditing and assurance: IESBA | Audit and assurance practitioners | 16 July 2018 | |
| IESBA Fees Questionnaire | Auditing and assurance: IESBA | Audit and assurance practitioners | 1 March 2018 |
| Title | Area: International organisation | Applicable to | Comments due to XRB | Link to XRB submission (where relevant) |
|---|---|---|---|---|
| 2017 Omnibus Amendments to NZ IFRS | Accounting: domestic consultation | For-profit entities | 9 October 2017 | - |
| Proposed Amendments to XRB A1 | Accounting: domestic consultation | For-profit and PBE entities | 28 August 2017 | - |
| PBE FRS XX Service Performance Reporting | Accounting: domestic consultation | PBE entities | 28 July 2017 | - |
| Amendments to RDR for Tier 2 For-profit Entities | Accounting: domestic consultation | Tier 2 PBE entities | 26 May 2017 | - |
| PBE IPSAS 39 Employee Benefits | Accounting: domestic consultation | PBE entities | 3 March 2017 | - |
| Impairment of Revalued Assets (Proposed Amendments to PBE IPSASs 21 and 26) | Accounting: domestic consultation | PBE entities | 20 February 2017 | - |
| Approved Budget (Proposed Amendments to PBE IPSAS 1) | Accounting: domestic consultation | PBE entities | 20 February 2017 | - |
| Definition of 'Material' | Accounting: IASB consultation | For-profit entities | 24 November 2017 | |
| Proposals for Accounting Policies and Accounting Estimates | Accounting: IASB consultation | For-profit entities | 24 November 2017 | |
| Property, Plant and Equipment—Proceeds before Intended Use | Accounting: IASB consultation | For-profit entities | 25 August 2017 | |
| Post-implementation Review—IFRS 13 Fair Value Measurement | Accounting: IASB consultation | For-profit entities | 23 August 2017 | |
| Disclosure Initiative - Principles of Disclosure | Accounting: IASB consultation | For-profit entities | 18 August 2017 | |
| For-profit Entities: Proposed improvements to IFRS 8 Operating Segments | Accounting: IASB consultation | For-profit entities | 17 June 2017 | |
| Proposed amendments to IFRS 9 Financial Instruments | Accounting: IASB consultation | For-profit entities | 24 May 2017 | |
| Annual Improvements to IFRS Standards 2015–2017 Cycle | Accounting: IASB consultation | For-profit entities | 17 March 2017 | |
| Proposed accounting for revenue and non-exchange expenses | Accounting: IPSASB consultation | PBE entities | 22 November 2017 | |
| Proposals for Financial Instruments | Accounting: IPSASB consultation | PBE entities | 13 November 2017 | |
| Financial Reporting for Heritage in the Public Sector | Accounting: IPSASB consultation | PBE entities | 18 August 2017 |
| Title | Area: International organisation | Applicable to | Comments due to XRB | Link to XRB submission (where relevant) |
|---|---|---|---|---|
| New Zealand Auditing Standard XX The Audit of Service Performance Information | Auditing and assurance: domestic consultation | Audit and assurance practitioners | 20 December 2017 | - |
| Proposed Amendments to the Definition of a Public Interest Entity | Auditing and assurance: domestic consultation | Audit and assurance practitioners | 27 November 2017 | - |
| Proposed Amendments to PES 1 (Revised) Provisions Addressing the Long Association of Personnel with an Assurance Client | Auditing and assurance: domestic consultation | Audit and assurance practitioners | 31 July 2017 | - |
| Proposed International Standard on Auditing Accounting Estimates and Related Disclosures | Auditing and assurance: IAASB | Audit and assurance practitioners | 1 July 2017 | |
| IAASB seeks your input on Agreed-upon Procedures Engagements and Other Services | Auditing and assurance: IAASB | Audit and assurance practitioners | 6 March 2017 | |
| IAASB Seeks Input on the Growing Use of Data Analytics in the Audit | Auditing and assurance: IAASB | Audit and assurance practitioners | 25 January 2017 | |
| Proposed Revision to the Code Pertaining to the Offering and Accepting of Inducements | Auditing and assurance: IESBA | Audit and assurance practitioners | 8 November 2017 | |
| Proposed Application Material Relating to Professional Scepticism and Professional Judgement | Auditing and assurance: IESBA | Audit and assurance practitioners | 7 July 2017 | |
| IESBA’s Strategy and Work Plan Beyond 2018 | Auditing and assurance: IESBA | Audit and assurance practitioners | 1 July 2017 | |
| Improving the Structure of the Code of Ethics for Professional Accountants – Phase 2 | Auditing and assurance: IESBA | Audit and assurance practitioners | 25 May 2017 | |
| Proposed Revisions to Clarify the Applicability of Provisions in Part C of the Extant Code to Professional Accountants in Public Practice | Auditing and assurance: IESBA | Audit and assurance practitioners | 25 April 2017 | |
| Proposed Revisions Pertaining to the Safeguards in the Code – Phase 2 and Related Conforming Amendments | Auditing and assurance: IESBA | Audit and assurance practitioners | 25 April 2017 |
Glossary
| ED | Exposure Draft |
| IAASB | International Auditing and Assurance Standards Board |
|
IASB
|
International Accounting Standards Board |
| IESBA | International Ethics Standards Board for Accountants |
| IPSASB | International Public Sector Accounting Standards Board |
| ISSB | International Sustainability Standards Board |
| PBE | Public Benefit Entity |
Our full glossary can be found here