Consultation with stakeholders before issuing any standards is a statutory obligation and an essential part of the standard-setting process.
As part of this process, we issue Exposure drafts (EDs) which are early versions of standards. These are issued for comment before the standard is finalised.
We also seek feedback on frameworks, workplans and other initiatives that support our standard-setting activities.
Consultation papers and discussion papers that are open for comment are included on this page.
Through these consultations we gather insights from practitioners, preparers, users, regulators and the public that enable us to establish and maintain robust frameworks and standards that are internationally credible and relevant to New Zealand.
| Title | Area | Applicable to | Comments due to XRB |
|---|---|---|---|
| There are currently no domestic consultations | |||
| Title | Area: International organisation | Applicable to | Comments due to XRB | Comments due to International organisation |
|---|---|---|---|---|
| Post-implementation review of ISA (NZ) 540, Auditing Accounting Estimates and Related Disclosures | Auditing and assurance: IAASB | Audit and assurance practitioners | Wednesday 13 May 2026 | Monday 15 June 2026 |
| Amendments to the Fair Value Option for Investments in Associates and Joint Ventures - Proposed amendments to IAS 28 | Accounting: IASB | Tier 1 and 2 for-profit entities | Wednesday 1 April 2026 | Monday 20 April 2026 |
| Risk Mitigation Accounting - Proposed amendments to IFRS 9 and IFRS 7 | Accounting: IASB | Tier 1 and 2 for-profit entities | Wednesday 20 May 2026 | Friday 31 July 2026 |
| IPSASB 2025 Work Programme Consultation |
Accounting and Climate standards: IPSASB |
Public Sector Entities | Monday 13 April 2026 | Monday 4 May 2026 |
| IPSASB ED 94 Linkages Between IPSAS Standards and the Government Finance Statistics Manual 2014 (Amendments to IPSAS 22) | Accounting: IPSASB | Public Sector Entities | Monday 25 May 2026 | Monday 22 June 2026 |
From time to time we may consult on tentative agenda decisions from the IFRS Interpretations Committee that are relevant to for-profit entities. These can be found on the Tentative agenda decisions page.
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