Open for comment

Before issuing finalised standards the NZAuASB and international standard-setting boards—such as the International Accounting Standards Board (IAASB) and the International Ethics Standards Board for Accountants (IESBA) —issue exposure drafts (EDs) of standards for assurance practitioners, as well as Consultation Papers (CPs) and Discussions Papers (DPs) currently open for comment. These documents have no legal status.

Domestic EDs

IDTitleComments Due


There are no current consultation documents  

IAASB EDs and Consultation Papers

IDTitleComments Due
 IAASB Survey

Strategy Survey

 24 Jul 2018

IESBA EDs and Consultation Papers

IDTitleComments Due

IESBA Consultation Paper 

Professional Scepticism – Meeting Public Expectations

9 Jul 2018 

IESBA Consultation Paper 

Proposed Strategy and Work Plan, 2019-2023 16 Jun 2018