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Closed for comment

Exposure Drafts

No.

ED Title

Issue Date

Close Date

Submissions

02/24

Feedback Invited: Proposed Australian Standard on Sustainability Assurance - ASSA 5010 Timeline for Audits and Reviews of Information in Sustainability Reports under the Corporations Act 2001

17 Sep 2024

16 Nov 2024

Click here to view submissions

01/24

Proposed Revised Standard on Assurance Engagements ASAE 3500 Performance Engagements (ED 01/24)

Additional Material: Explanatory Memorandum

29 May 2024

30 July 2024

ACAG
TAO

Discussion Papers

Title	Issue Date	Comment Close Date	Submissions
*AUASB Consultation on Prohibiting Sustainability Assurance Practitioners from Using Direct Assistance by Internal Auditors*	17 Sep 2024	1 Dec 2024	ACAG IMPAX Deloitte CPA / CAANZ KPMG PwC Institute of Internal Auditors GHD Pitcher Partners
Consultation Paper: Exposure of the IAASB’s Proposed ISA 240 (Revised), The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements; and Proposed Conforming and Consequential Amendments to Other ISAs	21 Feb 2024	21 May 2024	ACAG Pitcher Partners Deloitte KPMG
*AUASB Consultation Paper - Assurance over Climate and Other Sustainability Information*	20 March 2024 (Revised 4 April 2024)	3 May 2024	Click here to view submissions
AUASB Consultation Paper Exposure of the IAASB’s Proposed Narrow Scope Amendments to International Standards on Quality Management; International Standards on Auditing; and International Standard on Review Engagements 2400 (Revised), Engagements to Review Historical Financial Statements as a Result of the Revisions to the Definitions of Listed Entity and Public Interest Entity in the IESBA Code	5 February 2024	25 March 2024	Pitcher Partners CPA Australia
AUASB Releases Consultation Paper on the IAASB’s Proposed ISSA 5000 General Requirements for Sustainability Assurance Engagements Additional Materials IAASB International Standard Sustainability Assurance 5000-FAQ IAASB Webinar Assurance on Sustainability Reporting Proposed ISSA 5000: The Application of Materiality by the Entity and the Assurance Practitioner FAQ	August 2023	10 November 2023
Consultation Paper Exposure of the IAASB’s Proposed ISA 570 (Revised), Going Concern and Proposed Conforming and Consequential Amendments to Other ISAs	3 May 2023	14 August 2023	Nexia Pitcher Partners CA ANZ CPA Deloitte EY
Consultation Paper Exposure of the IAASB’s Proposed Part 10, Audits of Group Financial Statements of the Proposed International Standard on Auditing for Audits of Financial Statements of Less Complex Entities (ISA for LCE Group Audits)	15 February 2023	11 April 2023
Audit Evidence Consultation Paper	29 November 2022	31 March 2023	Pitcher Partners AFAANZ CA ANZ EY IPA CPA Deloitte
Expanding Key Audit Matters beyond listed entities	December 2022	31 March 2023	Nexia KPMG ACAG IPA Deloitte CPA ACNC Pitcher Partners APRA