ISA (NZ) 800 Special Considerations – Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks

  • Auditing
  • Archived Standards

This Standard deals with special considerations in the application of those ISAs (NZ) to an audit of financial statements prepared in accordance with a special purpose framework.


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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. 

  • ISA (NZ) 800 – Periods beginning on or after
    1 Jul 2014

    Date of issue: Jul 2011 Date compiled: 31 Dec 2013
  • ISA (NZ) 800 – Periods ending on or after
    15 Dec 2013

    Date of issue: Jul 2011 Date compiled to: 1 Apr 2013
    Additional material: Mark up of compiled ISA (NZ) 800
  • ISA (NZ) 800 – Periods beginning on or after
    1 Sep 2011

    Date of issue: Jul 2011 Date compiled to: 1 Jul 2011
    Additional material: Comparison to ISA 800