Convergence and Harmonisation Policy

AUASB Policy and Process for International Conformance and Harmonisation of Standards

The AUASB Policy and Process for International Conformance and Harmonisation of Standards sets out the principles of convergence to international standards and harmonisation with New Zealand standards, which is applied in connection with the AUASB’s Due Process Framework for Developing, Issuing and Maintaining AUASB Pronouncements and Other Publications.