ISA (NZ) 260 Communication with Those Charged with Governance

  • Auditing
  • Archived Standards

This Standard 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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. 

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

    Date of issue: Nov 2016
  • ISA (NZ) 260 (Revised) – Periods ending on or after
    15 Dec 2017

    Date of issue: Oct 2015 Date compiled: 31 Oct 2016
  • Conforming and Consequential Amendments arising from ISA (NZ) 540 (Revised) – Periods beginning on or after 15 Dec 2019 (early adoption permitted)

    Date of issue: Nov 2018
  • ISA (NZ) 260 (Revised) – Periods ending on or after
    15 Dec 2016

    Date of issue: Oct 2015 Date compiled: 31 Oct 2015
    Additional material: Explanation for decisions made
  • ISA (NZ) 260 – Periods beginning on or after
    1 Apr 2014

    Date of issue: Jul 2011 Date compiled: 28 Feb 2014
  • ISA (NZ) 260 – Periods beginning on or after
    1 Jul 2014

    Date of issue: Jul 2011 Date compiled to: 31 Dec 2013
    Additional material: Mark up of compiled ISA (NZ) 260
  • ISA (NZ) 260 – Periods ending on or after
    15 Dec 2013

    Date of issue: Jul 2011 Date compiled to: 30 Sep 2013
    Additional material: Mark up of compiled ISA (NZ) 260
  • ISA (NZ) 260 – Periods beginning on or after
    1 Sep 2011

    Date of issue: Jul 2011 Date compiled to: 1 Jul 2011
    Additional material: Comparison to ISA 260