ISA (NZ) 265

Communicating Deficiencies in Internal Control to those Charged with Governance and Management

Deals with the auditor’s responsibility to communicate appropriately to those charged with governance and management deficiencies in internal control that the auditor has identified in an audit of financial statements.


Effective 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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.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) 265 – Periods beginning on or after 15 Dec 2021 (early adoption permitted)

    Date of issue: Jul 2011

    Date compiled: 22 Jun 2021

Previous version

  • ISA (NZ) 265 – Periods ending on or after
    15 Dec 2016

    Date of issue: Jul 2011

    Date compiled: 31 Oct 2015