Implementation and adoption guidance
In response to the challenges we have heard in auditing service performance information, we have issued Staff Guidance – Obtaining audit evidence over service performance information
Open Consultations
Consultation on the IAASB’s and IESBA’s joint survey on their 2028 – 2031 strategy and work plan. Feedback to the XRB closes 13 March 2026
Post-implementation review of ISA (NZ) 540, Auditing Accounting Estimates and Related Disclosures. Feedback to the XRB closes 13 May 2026
Roundtable discussions on technology and quality management
Thanks to those who participated at our co-hosted roundtables to explore how emerging technologies are affecting assurance engagements. A summary of the global feedback has been published by the International Auditing and Assurance Standards Board (IAASB).
Firm culture and governance
The International Ethics Board for Accountants (IESBA) has developed viewpoints to foster strong ethical cultures that guide decision-making, manage risks and reinforce trust. The viewpoints are available now to stimulate dialogue and inform the development of a Firm Culture and Governance Framework. See here for more information.
Private equity investment in accounting firms
The IESBA Staff Alert draws attention to various ethical and independence implications arising from private equity investment in accounting firms and applicable provisions of the Code of Ethics.
