Recent Approvals
Recent and amending standards issued by the NZAuASB.
Effective dates are fully set out in the relevant standard or amending standard.
2019 2018 2017 2016
2021
Related Services
Issued | Standard/Amending standard | Effective date |
Access the document |
---|---|---|---|
Feb 2021 | Agreed-upon Procedures Engagements | Jan 2022 | ISRS (NZ) 4400 |
2020
Auditing
Issued | Standard/Amending standard | Effective date |
Access the document |
---|---|---|---|
Jun 2020 | Review of Financial Statements Performed by the Independent Auditor of the Entity | Dec 2020 | NZ SRE 2410 (Revised) |
Jun 2020 | Conforming Amendments to Auditing and Assurance Standards as a result of Professional and Ethical Standard 1 (PES 1) | Jul 2020 | Conforming Amendments |
Apr 2020 | Identifying and Assessing the Risks of Material Misstatement and related Conforming and Consequential Amendments | Dec 2021 | ISA (NZ) 315 (Revised 2019) |
Feb 2020 | Amendments to ISA (NZ) 560 Subsequent Events | Jun 2021 | ISA (NZ) 560 |
Professional & Ethical
Issued | Standard/Amending standard | Effective date |
Access the document |
---|---|---|---|
Oct 2020 | PES 1: Part 2 | Dec 2020 | PES 1 |
Feb 2020 | Amending Standard Part 4B | Jun 2021 | PES 1 |
2019
Auditing
Issued | Standard/Amending standard | Effective date |
Access the document |
---|---|---|---|
Feb 2019 | NZ AS 1 The Audit of Service Performance Information | Jan 2021 | NZ AS 1 |
2018
Auditing
Issued | Standard/Amending standard | Effective date |
Access the document |
---|---|---|---|
Nov 2018 | ISA (NZ) 540 (Revised) | Dec 2019 | ISA (NZ) 540 (Revised) |
Professional & Ethical
Issued | Standard/Amending standard | Effective date |
Access the document |
---|---|---|---|
Dec 2018 | PES 1 Code of Ethics for Assurance Practitioners | Jun 2019 | PES 1 |
Feb 2018 | Long Association and Public Interest Entity Amendments to PES 1 (Revised) | Dec 2018 | PES 1 (Revised) |
2017
Other Assurance
Issued | Standard/Amending standard | Effective date1 | Access the document |
---|---|---|---|
Mar 2017 | SAE 3100 (Revised) Assurance Engagements on Compliance | Jan 2018 | SAE 3100 (Revised) |
2016
Auditing
Issued | Standard/Amending standard | Effective date1 | Access the document |
---|---|---|---|
Nov 2016 | ISA (NZ) 250 (Revised) Consideration of Laws and Regulations in an Audit of Financial Statements | Dec 2017 | ISA (NZ) 250 (Revised) |
Sep 2016 | ISA (NZ) 810 (Revised) Engagements to Report on Summary Financial Statements | Dec 2016 | ISA (NZ) 810 (Revised) |
Sep 2016 | ISA (NZ) 805 (Revised) Special Considerations – Audits of Single Financial Statements and Specific Elements, Accounts or Items of a Financial Statement | Dec 2016 | ISA (NZ) 805 (Revised) |
Sep 2016 | ISA (NZ) 800 (Revised) Special Considerations – Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks | Dec 2016 | ISA (NZ) 800 (Revised) |
Professional & Ethical
Issued | Standard/Amending standard | Effective date1 | Access the document |
---|---|---|---|
Aug 2016 | Amendments to PES 1 (Revised) Non-compliance with Laws and Regulations | Jul 2017 | PES 1 (Revised) |
Annual Improvements
AuditingProfessional & EthicalReview
Issued | Standard/Amending standard | Effective date1 | Access the document |
---|---|---|---|
Nov 2016 | Annual Improvements (includes changes to ISAs (NZ), NZ SRE and PESs | Dec 2016 | Annual Improvements |