Current consultation
Sustainability assurance, ethics and independence and using the work of an external expert - closes 10 October 2025
Upcoming events
Need-to-know assurance update 6 October 2025:
changes coming to the fraud and going concern standards
audits of less complex entities
assurance of service performance information
assurance of greenhouse gas disclosures
New Zealand Auditing and Assurance Standards Board (NZAuASB) meeting - 8 October 2025. Key topics include:
Virtual deep dive on the auditing standard for less complex entities (ISA (NZ) for LCE) - 23 October 2025
Implementation and adoption guidance
A video on the structure of the auditing standard for less complex entities and other resources is available at www.xrb.govt.nz/isa-for-lce
