Auckland Roundtable discussions: Proposed changes to ISA 540

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The New Zealand Auditing and Assurance Standards Board (NZAuASB) is hosting roundtable discussions in Auckland and Wellington to discuss the International Auditing and Assurance Standards Board (IAASB) Exposure Draft on proposed changes to ISA 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures.

The proposed changes are significant and will have an impact on the conduct of most/all audit engagements.


The NZAuASB wants to hear from stakeholders with experience and technical expertise in this complex area.

You are invited to discuss the proposed changes to ISA 540 with other auditors and to provide feedback to enable us to provide comments to the IAASB on these proposed changes.

This is an opportunity for you to have input on the IAASB’s proposals and to influence the final standard. 


The roundtables will comprise a brief overview and presentation of key elements of the Exposure Draft.  This will be followed by facilitated roundtable discussions on any issues/feedback on the IAASB proposals.


Event Date 30 May

Date And Time

Heritage Hotel, 35 Hobson Street
Room: Foyer Azure