ISA (NZ) 220

Quality Management for an Audit of Financial Statements

This page contains archived copies of the above standard. For the current version of this standard, please refer to ISA (NZ) 220 (Revised) - Current version


Applicable 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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard.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 220 (Revised) – Periods beginning on or after
    15 Dec 2022 (early adoption permitted)

    Date of issue: Jul 2021

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

    Date of issue: Jul 2011

    Date compiled: Jun 2020

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

    Date of issue: Jul 2011

    Date compiled: Oct 2016

  • ISA (NZ) 220 – Periods ending on or after
    15 Dec 2016

    Date of issue: Jul 2011

    Date compiled: Oct 2016

  • ISA (NZ) 220 – Periods ending on or after
    31 Dec 2014

    Date of issue: Jul 2011

    Date compiled to: Sept 2013


    Additional material: Mark up of compiled ISA (NZ) 220
  • ISA (NZ) 220 – Periods beginning on or after
    1 Apr 2014

    Date of issue: Jul 2011

    Date compiled: Feb 2014

  • ISA (NZ) 220 – Periods beginning on or after
    1 Mar 2013

    Date of issue: Jul 2011

    Date compiled to: Dec 2012


    Additional material: Comparison to ISA 220
  • ISA (NZ) 220 – Periods beginning on or after
    1 Sept 2011

    Date of issue: Jul 2011

    Date compiled to: Jul 2011