Upcoming board meeting
New Zealand Auditing and Assurance Standards Board meeting 1 April 2026.
Key topics include:
Work plan and priorities
Response to the IAASB/IESBA 2028 - 2031 strategy and workplan survey
Updating guidance related to the audit implications of the use of service organisations for Investment Management Services
Open and pending consultations on post implementation reviews:
ISA (NZ) 540, Auditing accounting estimates and related disclosures
Restructured code and non-compliance with laws and regulation
Future consultation related to review of financial statements performed by the independent auditor of the entity.
Upcoming events
Need-to-know assurance update 31 March 2026
Open consultations
Post-implementation review of ISA (NZ) 540, Auditing Accounting Estimates and Related Disclosures. Feedback to the XRB closes 13 May 2026.
Incorporated societies
Reminder: New legislation for incorporated societies is now in effect. To understand how these changes impact your financial reporting requirements, visit our incorporated societies webpage.
