Need to Know series: Assurance Update

Hear directly from the External Reporting Board's (XRB) Assurance team on recent or proposed changes to the Auditing and Assurance standards.

This session will provided an overview of the key changes that come into effect from December 2022, together with recent approvals and why they have been developed. As well as helping you prepare for adoption, this event provided the opportunity to hear about proposals open for comment and how to provide feedback.

Revisions that are effective from December 2022

  • Quality management
  • Fees
  • Non-assurance services

Other recent approvals

  • Group audits
  • Deferral of NZ AS 1

Open for comment

  • NZ definition of a public interest entity
  • Assurance over Financial Information Prepared in Connection with a Capital Raising

Proposals in development

  • Greenhouse gas assurance requirements
  • Audit evidence
  • Going concern

Watch the recording here.

The slides from the presentation can be found here.

Event Date 8 August

Date And Time

This event has ended