Standards in development

Consultation documents

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 (CPs) and Discussion Papers (DPs) also open for comment. You can view those:


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