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ISA (NZ) 260 (Revised) Communication with Those Charged with Governance

  • Auditing

Deals with the auditor’s responsibility to consider laws and regulations in an audit of financial statements.

Effective for audits of financial statements for periods as indicated. Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard.

  • ISA (NZ) 260 (Revised) – Periods ending on or after
    15 Dec 2017

    Date of issue: Jul 2011 Date compiled: 31 Oct 2016
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Amendments

  • NOCLAR NZ Conforming Amendments – Periods ending on or after
    15 Dec 2017

    Date of issue: Nov 2016
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Previous Versions

  • ISA (NZ) 260 (Revised) – Periods ending on or after
    15 Dec 2016

    Date of issue: Oct 2015 Date compiled: 31 Oct 2015
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    Additional material: Explanation for decisions made
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