Closed for comment
Exposure drafts (EDs) of standards for assurance practitioners, as well as Consultation Papers (CPs) and Discussions Papers (DPs) for which the comment period has ended for the current and previous year.
Select the consultation document you require below to find out more and to access related submissions.
Access consultation documents prior to 2017
Domestic
| Consultation Page | Title |
|---|---|
| NZAuASB ED 2020-2 | Proposed ISRS (NZ) 4400 Agreed-Upon Procedures Engagements |
| XRB ED | Amendments to XRB Au1 |
| NZAuASB ED 2020-1 | Proposed Amendments to PES 1: Part 2, Assurance Practitioners Performing Professional Activities Pursuant to their Relationship with the Firm |
| NZAuASB ED 2019-3 | Conforming Amendments to Auditing and Assurance Standards: Implications of the Revised Professional and Ethical Standard 1 on the NZAuASB's Standards |
| NZAuASB ED 2019-2 | Proposed amendments to ISA (NZ) 560 Subsequent Events |
| NZAuASB ED 2019-1 |
Amendments to New Zealand Standard on Review Engagements 2410 Review of Financial Statements Performed by the Independent Auditor of the Entity |
| Limited scope review draft | NZ AS 1 The Audit of Service Performance Information |
| NZAuASB ED 2018-1 | NZAuASB ED 2018-1 Professional and Ethical Standard (PES)1, International Code of Ethics for Assurance Practitioners (including International Independence Standards) (New Zealand) (ED 2018-1) |
| New Zealand Auditing Standard XX The Audit of Service Performance Information | |
| Proposed Amendments to the Definition of a Public Interest Entity | |
| Proposed Amendments to PES 1 (Revised) Provisions Addressing the Long Association of Personnel with an Assurance Client |
IAASB EDs and Consultation Papers
| Consultation Page | Title |
|---|---|
| IAASB CP | Proposed Guidance on Extended External Reporting (EER) Assurance |
| IAASB ED | Proposed Conforming Amendments to the IAASB’s International Standards |
| LCE Discussion Paper | Audits of Less Complex Entities: Exploring Possible Options to Address the Challenges in Applying the International Standards on Auditing (ISAs) |
| IAASB ED | International Standard on Quality Management |
| IAASB Consultation Paper | Extended External Reporting Assurance |
| IAASB Strategy | IAASB Future Strategy & Work Plan Consultation |
| IAASB ED | ISA 315 (Revised) Identifying and Assessing the Risk of Material Misstatement |
| ISA 540 (Revised) | Proposed International Standard on Auditing Accounting Estimates and Related Disclosures |
IESBA EDs and Consultation Papers
| Consultation Page | Title |
|---|---|
| IESBA ED |
Proposed revisions to the non-assurance services provisions of the Code |
| IESBA ED |
Proposed revisions to the fee-related provisions of the Code |
| IESBA ED |
IESBA Proposed Revision to the International Code Addressing the Objectivity of Engagement Quality Reviewers |
| IESBA ED | Proposed Revisions to Part 4B of the Code of Ethics |
| IESBA Consultation Paper | Professional Scepticism – Meeting Public Expectations |
| IESBA Consultation Paper | Proposed Strategy and Work Plan, 2019-2023 |
| IESBA Fees Questionnaire | |
| Proposed Revision to the Code Pertaining to the Offering and Accepting of Inducements | |
| Proposed Application Material Relating to Professional Scepticism and Professional Judgement | |
| IESBA’s Strategy and Work Plan Beyond 2018 | |
|
Improving the Structure of the Code of Ethics for Professional Accountants – Phase 2 |
|
| Proposed Revisions to Clarify the Applicability of Provisions in Part C of the Extant Code to Professional Accountants in Public Practice | |
| Proposed Revisions Pertaining to the Safeguards in the Code – Phase 2 and Related Conforming Amendments |
