Closed for comment - Archive
Archived Exposure drafts (EDs) of assurance standards as well as Consultation Papers, Discussions Papers, and Invitation to Comment for consultations that closed before January 2023.
Select the consultation document you require below to find out more and to access related submissions.
Please contact us if you require any older closed consultation documents prior to 2016.
Domestic
| ID | Title |
|---|---|
| NZAuASB ED 2022-3 |
Assurance Over Financial Information Prepared in Connection with a Capital Raising |
| NZAuASB ED 2022-2 |
Proposed revisions to the definitions of listed entity and public interest entity in PES 1 |
|
Annual Improvements and Conforming Amendments to the Domestic Assurance Standards |
|
|
Proposed Deferral of NZ AS 1 The Audit of Service Performance Information |
|
| NZAuASB ED 2021-4 |
Amendments to Professional and Ethical Standard 1: Non-Assurance Services |
| NZAuASB ED 2021-3 |
Conforming and Consequential Amendments to NZ AS 1 |
| NZAuASB ED 2021-2 | Quality Management |
| ED NZAuASB 2021-1 |
Annual Improvements 2020 |
| 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) |
| New Zealand Auditing Standard XX The Audit of Service Performance Information | |
| Proposed Amendments to the Definition of a Public Interest Entity | |
| Proposed Amendments to PES 1 (Revised) Provisions Addressing the Long Association of Personnel with an Assurance Client | |
| Proposed Standard on Assurance Engagements SAE 3100 Assurance Engagements on Compliance | |
| Proposed Omnibus Standard Annual Improvements 2016 |
IAASB EDs and Consultation Papers
| ID | Title |
|---|---|
| IAASB ED | Proposed amendments to auditing standards to operationalise transparency |
| IAASB ED (LCE) | Submissions received by NZAuASB on Audits of Less Complex Entities (LCEs) |
| IAASB ED | NZAuASB Submission on Conforming Amendments to Other Assurance Engagement Standards and Review Engagements |
| IAASB ED | Proposed Revisions to ISA 600: Audits of Group Financial Statements |
| IAASB Consultation Paper | 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 |
| IAASB seeks your input on Agreed-upon Procedures Engagements and Other Services | |
| IAASB Seeks Input on the Growing Use of Data Analytics in the Audit | |
| IAASB’s Work Plan for 2017-2018 | |
| Discussion Paper Supporting Credibility and Trust in Emerging Forms of External Reporting: Ten Key Challenges for Assurance Engagements | |
| Invitation to Comment - Enhancing Audit Quality in the Public Interest: A Focus on Professional Scepticism, Quality Control, and Group Audits |
IESBA EDs and Consultation Papers
| ID | Title |
|---|---|
| IESBA Strategy | Looking Beyond 2023! IESBA Calls for Stakeholder Input on Future Strategy |
| IESBA ED | Definition of Engagement Team and Group Audits – Proposed Code revisions |
| IESBA ED | Proposed Technology-related Revisions to the Code |
| IESBA ED |
Proposed Conforming Amendments to the Code following revisions to the Quality Management Standards
|
| IESBA ED |
Proposed Revisions to the Definitions of Listed Entity and Public Interest Entity in the Code |
| IESBA ED | Proposed revisions to the non-assurance services provisions of the Code |
| IESBA ED | Proposed revisions to the fee-related provisions of the Code |
| IESBA ED | 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 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’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 | |
| Limited Re-exposure of Proposed Changes to the Code Addressing the Long Association of Personnel with an Audit Client | |
| Improving the Structure of the Code of Ethics for Professional Accountants - Phase 1 | |
| Proposed Revisions Pertaining to Safeguards in the Code - Phase 1 |