Closed for comment
Exposure drafts (EDs) of assurance standards, as well as Consultation Papers, Discussions Papers, and Invitation for Comment for which the comment period has ended during the previous two years.
Select the consultation document you require below to find out more and to access related submissions.
Access consultation documents prior to January 2023
Domestic
| Consultation Page | Title |
|---|---|
| LCEs |
Audits of Less Complex Entities |
| NZAuASB ED 2024-2 |
Review of Service Performance Information |
| NZAuASB ED |
Public Interest Entity Amendments to Auditing and Assurance Standards |
| NZAuASB ED 2023-2 |
Audit of Service Performance Information Consultation |
| NZAuASB ED 2023-1 |
Assurance over GHG Emissions Disclosures |
IAASB EDs and Consultation Papers
| Consultation Page | Title |
|---|---|
| IAASB ED | Auditor Responsibilities Relating to Fraud in a financial statement audit |
| IAASB ED | Narrow Scope Amendments: Public Interest Entities |
| IAASB ED | Sustainability Assurance |
| IAASB ED | Going Concern |
| IAASB ED | Audits of Group Financial Statements of the proposed ISA for LCE |
| IAASB ED | Proposed IAASB Strategy and Work Plan 2024-2027 |
| IAASB ED ISA 500 | Audit Evidence |
| IAASB ED | Use of external experts narrow-scope amendments |
IESBA EDs and Consultation Papers
| Consultation Page | Title |
|---|---|
| IESBA ED | Proposed changes to the Code of Ethics for sustainability assurance |
| IESBA ED | Proposed changes to the Code of Ethics around using the work of an External Expert |
| IESBA Strategy | IESBA Strategy and Work Plan 2024-2027 |
| IESBA ED | Auditor Independence - Collective investment vehicles and pension funds |