Open for comment

  • Auditing
  • Review
  • Professional & Ethical
  • Other Assurance

Before issuing finalised standards the NZAuASB and international standard-setting boards—such as the International Accounting Standards Board (IAASB) and the International Ethics Standards Board for Accountants (IESBA) —issue exposure drafts (EDs) of standards for assurance practitioners, as well as Consultation Papers (CPs) and Discussion Papers (DPs) currently open for comment.

These documents have no legal status. 

The 'Comments due' column in the tables below usually shows the due date for comments to the NZAuASB. However, when this is an international Board consultation, a later due date for submissions directly to that Board is usually published on the Consultation page itself.

Domestic EDs

Consultation Page Title Comments Due
 

 There are no current consultations

 

IAASB EDs and Consultation Papers

Consultation Page Title Comments Due

IAASB DP

Fraud and Going Concern in an Audit of Financial Statements

30 Nov 2020


IESBA EDs and Consultation Papers

Consultation Page Title Comments Due
 
There are no current consultations