ISA (NZ) 220 Quality Control for an Audit of Financial Statements

  • Auditing
  • Archived Standards

This Standard deals with the with the specific responsibilities of the auditor regarding quality control procedures for 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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. 

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

    Date of issue: Nov 2016
  • ISA (NZ) 220 – Periods ending on or after
    15 Dec 2016

    Date of issue: Jul 2011 Date compiled: 31 Oct 2016
  • ISA (NZ) 220 – Periods beginning on or after
    1 Apr 2014

    Date of issue: Jul 2011 Date compiled: 28 Feb 2014
  • Annual Improvements 2016 – Effective on
    15 Dec 2016

    Date of issue: Nov 2016
  • Conforming Amendments (from the auditor reporting project) – Periods ending on or after
    15 Dec 2016

    Date of issue: Oct 2015
  • ISA (NZ) 220 – Periods ending on or after
    31 Dec 2014

    Date of issue: Jul 2011 Date compiled to: 30 Sep 2013
    Additional material: Mark up of compiled ISA (NZ) 220
  • ISA (NZ) 220 – Periods beginning on or after
    1 Mar 2013

    Date of issue: Jul 2011 Date compiled to: 31 Dec 2012
    Additional material: Comparison to ISA 220
  • ISA (NZ) 220 – Periods beginning on or after
    1 Sep 2011

    Date of issue: Jul 2011 Date compiled to: 1 Jul 2011