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  • Auditing
  • Review
  • Professional & Ethical
  • Other Assurance

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


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)

ED NZAuASB 2017-2

New Zealand Auditing Standard XX The Audit of Service Performance Information

ED NZAuASB 2017-3

Proposed Amendments to the Definition of a Public Interest Entity

ED NZAuASB 2017-1

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

Proposed revisions to the non-assurance services provisions of the Code


Proposed revisions to the fee-related provisions of the Code


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 Survey

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 Survey Consultation

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