Audit & Assurance Alerts

Latest Audit & Assurance Alerts

21 February 2024

Updates and amendments

Current consultations

  • Narrow scope amendments: public interest entities Closes 8 April. New Zealand specific consultation coming soon.
  • Proposed changes to the Code of Ethics for sustainability assurance. Close 15 April.
  • Proposed changes to the Code of Ethics around Using the Work of an External Expert. Closes 15 April.
  • Auditor responsibilities relating to fraud. Closes 15 May.

Upcoming events

  • Virtual feedback forum – Auditor responsibilities relating to fraud 13 March.

  • Focus group discussions – To register interest in attending these sessions please email: assurance@xrb.govt.nz
    • Ethics and Independence for Sustainability Assurance Engagements – 14 March (Auckland) & 15 March (Virtual)
    • Use of Experts – 14 March (Auckland) & 15 March (Virtual)

Previous Audit & Assurance Alerts