Audit & Assurance Alerts

1 July 2022

Updates and Amendments

• 2022 Amendment to NZ AS 1 The Audit of Service Performance Information defers the effective date of NZ AS 1 until January 2023. Early adoption of NZ AS 1 is permitted.

Recent events

• Assuring Greenhouse Gas Emissions Disclosures – Practitioner Perspectives 29 June 2022. The link to the slides is here.
  

Current consultations

• IESBA strategy survey: Closes 8 July 2022
• Proposed revisions to the definitions of listed entity and public interest entity. Closes 15 August 2022