ISAE (NZ) 3420 Assurance Engagements to Report on the Compilation of Pro Forma Financial Information Included in a Prospectus

  • Other Assurance

Deals with reasonable assurance attestation engagements undertaken by an assurance practitioner to report on the responsible party’s compilation of pro forma financial information included in a prospectus.

The ISAE (NZ) applies where:

  • Such reporting is required by securities law or the regulation of the securities exchange (“relevant law or regulation”) in the jurisdiction in which the prospectus is to be issued; or
  • This reporting is generally accepted practice in such jurisdiction.
  • ISAE (NZ) 3420 – Engagements beginning on or after
    1 Jan 2015

    Date of issue: Jul 2012 Date compiled: 31 Oct 2014