Standards in development


Exposure drafts

Exposure drafts (EDs) are early versions of standards for assurance practitioners, which are issued for comment before the standard is finalised. You can view:

  • current EDs open for comment.
  • closed EDs, including the submissions received, for which the comment period has ended.

Submissions

The New Zealand Auditing and Assurance Standards Board (NZAuASB) makes submissions to international boards and other bodies.