Recent Approvals
Recent and amending standards issued by the NZAuASB.
2017 2016
2018
Professional & Ethical Standards
| Issued | Standard/Amending standard | Effective date1 | Access the document |
|---|---|---|---|
| Feb 2018 | Long Association and Public Interest Entity Amendments to PES 1 (Revised) | Dec 2018 | PES 1 (Revised) |
1. Exact effective date wording is set out on the relevant standard or amending standard page.
2017
Other Assurance Standards
| Issued | Standard/Amending standard | Effective date1 | Access the document |
|---|---|---|---|
| Mar 2017 | SAE 3100 (Revised) Assurance Engagements on Compliance | Jan 2018 | SAE 3100 (Revised) |
1. Exact effective date wording is set out on the relevant standard or amending standard page.
2016
Auditing Standards
| Issued | Standard/Amending standard | Effective date1 | Access the document |
|---|---|---|---|
| Nov 2016 | ISA (NZ) 250 (Revised) Consideration of Laws and Regulations in an Audit of Financial Statements | Dec 2017 | ISA (NZ) 250 (Revised) |
| Sep 2016 | ISA (NZ) 810 (Revised) Engagements to Report on Summary Financial Statements | Dec 2016 | ISA (NZ) 810 (Revised) |
| Sep 2016 | ISA (NZ) 805 (Revised) Special Considerations – Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement | Dec 2016 | ISA (NZ) 805 (Revised) |
| Sep 2016 | ISA (NZ) 800 (Revised) Special Considerations – Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks | Dec 2016 | ISA (NZ) 800 (Revised) |
1. Exact effective date wording is set out on the relevant standard or amending standard page.
Professional & Ethical Standards
| Issued | Standard/Amending standard | Effective date1 | Access the document |
|---|---|---|---|
| Aug 2016 | Amendments to PES 1 (Revised) Non-compliance with Laws and Regulations | Jul 2017 | PES 1 (Revised) |
1. Exact effective date wording is set out on the relevant standard or amending standard page.
Annual Improvements
| Issued | Standard/Amending standard | Effective date1 | Access the document |
|---|---|---|---|
| Nov 2016 | Annual Improvements (includes changes to ISAs (NZ), NZ SRE and PESs | Dec 2016 | Annual Improvements |
1. Exact effective date wording is set out on the relevant standard or amending standard page.
