ISA (NZ) 600 Special Considerations – Audits of Group Financial Statements (Including the Work of Component Auditors)

  • Auditing

Deals with special considerations that apply to group audits, in particular those that involve component auditors.


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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.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) 600 – Effective on 15 Jul 2020 (early adoption permitted)

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

New version not yet mandatory

  • ISA (NZ) 600 – Periods beginning on or after 15 Dec 2021 (early adoption permitted)

    Date of issue: Jul 2011 Date compiled: 22 Jun 2021

Previous version

  • ISA (NZ) 600 – Periods ending on or after
    15 Dec 2016

    Date of issue: Jul 2011 Date compiled: 31 Oct 2015