Audit & Assurance Alerts

3 August 2022

Upcoming events

• ‘Need to Know’ series on recent changes to the Auditing and Assurance standards, 8 August. Register here

Audit and Assurance Board meeting, 10 August. Key topics include: 

• Greenhouse gas assurance
• Audit and Assurance Board priorities for 2022/23
• Audit of Service performance infomation
• Proposed amendments to public interest entity independence requirements

To register, click here

New guidance

• IAASB First time implementation guide for ISA (NZ) 315 (Revised 2019). Find out more here. 
• Staff guidance, summary of non-assurance services prohibitions. Click here. 
• IESBA staff Q&A on revised fee related provisions to the Code. Click here.

Current consultations

• Proposed revisions to the definitions of listed entity and public interest entity. Closes 15 August 2022
• Proposed amendments to auditing standards to operationalise transparency – narrow scope amendments to ISA 700 (Revised) and ISA 260 (Revised). Closes 16 September 2022
• Assurance over financial information prepared in connection with a capital raising. Closes 23 September 2022