Submissions by the NZAuASB

These are submissions made by the NZAuASB to international boards and other bodies within the last 12 months.
Please contact us if you require previous submissions.

Submissions made to the IAASB

TitleDate SubmittedDownload
NZAuASB submission on IAASB Proposed ISA 540 (Revised), Auditing Accounting Estimates and Related Disclosures (ED-540) Aug 2017 pdf file icon
NZAuASB submission on IAASB's Agreed-upon Procedures DP Mar 2017 pdf file icon
NZAuASB Submission on IAASB Data Analytics Feb 2017

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Submission on Discussion Paper Supporting Credibility and Trust in Emerging Forms of External Reporting: Ten Key Challenges for Assurance Engagements Feb 2017

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Submission on the IAASB’s work plan for 2017 Sep 2016

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Submissions made to the IESBA

TitleDate SubmittedDownload
IESBA Strategy Survey Questionnaire Aug 2017 pdf file icon
IESBA ED Proposed Application Material Relating to Professional Scepticism and Professional Judgment Jul 2017 pdf file icon
IESBA ED Improving the Structure of the Code of Ethics for Professional Accountants – Phase 2 May 2017  pdf file icon
IESBA ED Proposed Revisions Pertaining to Safeguards in the Code—Phase 2 and Related Conforming Amendments  Apr 2017  pdf file icon
IESBA ED Proposed Revisions to Clarify the Applicability of Provisions in Part C of the Extant Code to Professional Accountants in Public Practice  Apr 2017 pdf file icon
IESBA ED Limited Re-exposure of Proposed Changes to the Code Addressing the Long Association of Personnel with an Audit Client May 2016 pdf file icon
IESBA ED Improving the Structure of the Code of Ethics for Professional Accountants - Phase 1 Apr 2016 pdf file icon
IESBA ED Proposed Revisions Pertaining to Safeguards in the Code - Phase 1 Mar 2016 pdf file icon

Submissions made to other Bodies

TitleDate SubmittedDownload
No submissions within the last 12 months