ISA (NZ) 260 (Revised)

Deals with the auditor’s responsibility to communicate with those charged with governance in an audit of financial statements.

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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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.

• ISA (NZ) 260 (Revised) – Periods beginning on or after 15 Dec 2023

  Date of issue: Oct 2015

  Date compiled: Jun 2023

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New version not yet mandatory

• ISA NZ 260 (Revised) – Periods beginning on or after 15 Dec 2024

  Date of issue: Dec 2015

  Date compiled to: Oct 2024

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Previous version

• ISA (NZ) 260 – Periods beginning on or after
  15 Dec 2022 (early adoption permitted)

  Date of issue: Oct 2015

  Date compiled: May 2022

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