Upcoming board meetings
New Zealand Auditing and Assurance Standards Board (NZAuASB) meeting – 3 November 2025. The key topic is:
This will follow the Sustainability Reporting Board meeting on 31 October 2025 to discuss
Audits of less complex entities
A recording, and the slide pack, of our virtual deep dive on the auditing standard for less complex entities (ISA (NZ) for LCE) is available here
New supplemental guidance for the authority of the ISA (NZ) for LCE and a supporting video on determining when to use the ISA (NZ) for LCE is now available here
Reporting and assurance of service performance information
Read an overview of what we heard on our recent consultation on reporting and assurance of Service Performance Information for Tier 1 and Tier 2 not-for-profit entities here
In case you missed it
A recording, and the slide pack, of our October Need-to-know Audit & Assurance update is available here which covered:
Consultations on alignment with international standards on sustainability assurance, ethics and independence and using the work of an external expert
Upcoming changes related to fraud and going concern auditing standards
Implementation support for assurance over greenhouse gas emissions disclosures
