Auditor Reporting

The auditor’s report has changed, and this is effective for audits of financial statements ending on or after 15 December 2016.  Early adoption is permitted.

Here you will find:

Changed standards

These standards have changed.

> ISA (NZ) 700 (Revised)
> ISA (NZ) 701 (New)
> ISA (NZ) 570 (Revised)
> ISA (NZ) 705 (Revised)
> ISA (NZ) 706 (Revised)
> ISA (NZ) 260 (Revised)
> Conforming amendments to several other ISAs (NZ)
> ISA (NZ) 720 (Revised)

Implementation resources

These documents as well as the Frequently Asked Questions will help you understand and apply the changes.

  Frequently Asked Questions