Upcoming Events
New Zealand Auditing and Assurance Standards Board (NZAuASB) Meeting - 4 June 2025
Key topics include:
Approval of standard for Audits of Less Complex Entities in New Zealand (ISA for LCE)
Approval of a sustainability assurance, ethics and independence consultation paper and related exposure drafts
Discussion on adoption of revised auditing standard on going concern
Response to Collective Investment Vehicles consultation paper
Project plan approval to update Explanatory Guide (EGAu8) Audit implications of the use of service organisations for investment management services
Response to proposed narrow scope amendments to audit, assurance and other standards arising from the use of experts
Current consultations
Use of experts: Narrow scope amendments to audit, assurance and related services standards - consultation closes 10 July 2025
Auditor Independence - Collective Investment Vehicles and Pension Funds - consultation closes 13 June 2025
