ISRE (NZ) 2400

Review of Historical Financial Statements Performed by an Assurance Practitioner, who is Not the Auditor of the Entity

This page contains archived copies of the above standard. For the current version of this standard, please refer to ISRE (NZ) 2400 - Current version

Applicable for reviews 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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. 

  • ISRE (NZ) 2400 – Periods beginning on or after
    15 Dec 2022

    Date of issue: Dec 2013

    Date compiled: May 2022

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  • ISRE (NZ) 2400 – Effective on 15 Jul 2020

    Date of issue: Dec 2013

    Date compiled: Jun 2020

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  • ISRE (NZ) 2400 – Periods ending on or after
    15 Dec 2017 Review of Historical Financial Statements Performed by an Assurance Practitioner

    Date of issue: Dec 2013

    Date compiled: Oct 2016

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  • ISRE (NZ) 2400 – Periods ending on or after
    31 Dec 2014 Review of Historical Financial Statements Performed by an Assurance Practitioner

    Date of issue: Dec 2013

    Date compiled: Dec 2013

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  • ISRE (NZ) 2400 – Periods ending on or after
    31 Dec 2014

    Date of issue: Dec 2013

    Date compiled to: Dec 2013

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    Additional material: Explanation of Decisions made by the NZAuASB in Finalising ISRE (NZ) 2400

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