NZ AS 1

The Audit of Service Performance Information

This page contains archived copies of the above standard. For the current version of this standard, please refer to NZ AS 1 (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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. 

  • NZ AS 1 – Periods beginning on or after
    1 Jan 2023 (early adoption permitted)

    Date of issue: Feb 2019

    Date compiled: Jun 2022

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  • 2022 Amendment to NZ AS 1 The Audit of Service Performance Information

    Date of issue: Jun 2022

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  • NZ AS 1 – Periods beginning on or after 1 Jan 2021 (early adoption permitted)

    Date of issue: Feb 2019

    Date compiled: Jun 2020

    Download

  • NZ AS 1 – Periods beginning on or after
    1 Jan 2021 (early adoption permitted)

    Date of issue: Feb 2019

    Download
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