Date posted: 27/01/2026
Assurance Essential Guides
Your essential guides to audit and assurance developments for December 2025 period ends
In brief
- Our December 2025 editions of Assurance Essentials for both Australia and New Zealand are out now.
- The publications highlight the latest key standards and regulatory developments and their impact on assurance engagements.
- The aim is to help financial statement auditors and other assurance practitioners navigate this reporting period.
If you need help navigating the new audit and assurance developments this reporting season, our biannual Assurance Essentials Guides are now available. These publications highlight the impact of new and amending standards and legislative developments on the audit of financial statements, performance reports and other assurance engagements for December 2025.
Both the Australia and New Zealand specific publications discuss the newly effective standards and amendments as well as those standards and amendments that have been issued but are not yet mandatory. Other areas covered include:
- Auditing in uncertain times
- Sustainability assurance
- Auditing less complex entities (NZ)
- Auditor self-reporting obligations (AU)
- Regulator focus areas
