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.
IAASB EDs and Consultation Papers
|24 Jul 2018|
IESBA EDs and Consultation Papers
Professional Scepticism – Meeting Public Expectations
|9 Jul 2018|
|Proposed Strategy and Work Plan, 2019-2023||16 Jun 2018|