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

  • Auditing

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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.

  • ISA (NZ) 220 – Effective on 15 Jul 2020

    Date of issue: Jul 2011 Date compiled: 23 Jun 2020

New version not yet mandatory

  • ISA (NZ) 220 (Revised) – Periods beginning on or after 15 Dec 2022 (early adoption permitted)

    Date of issue: Jul 2021

Previous version

  • ISA (NZ) 220 – Periods ending on or after
    15 Dec 2017

    Date of issue: Jul 2011 Date compiled: 31 Oct 2016