Exposure drafts (EDs) are early versions of standards for assurance practitioners, which are issued for comment before the standard is finalised. Also listed here from time to time are Consultation Papers and Discussion Papers also open for comment.
Auditing and Assurance Standards open for consultation
Consultation documents
| Title | Comments due |
|---|---|
| Audits of Less Complex Entities | 27 February 2025 |
There are currently no consultation papers or exposure drafts relating to the IAASB
| Title | Comments due |
|---|---|
There are currently no consultation papers or exposure drafts relating to the IESBA.
| Title | Comments due |
|---|---|
These documents have no legal status.
The 'Comments due' column in the tables above 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.