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.


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