ISA (NZ) 700 (Revised)

Forming an Opinion and Reporting on Financial Statements

Deals with the auditor’s responsibility to form an opinion on the financial statements.

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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.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) 700 (Revised) – Periods beginning on or after
    1 Jan 2024

    Date of issue: Oct 2015

    Date compiled: Feb 2024

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New version not yet mandatory

  • ISA NZ 700 (Revised) – Periods beginning on or after 15 Dec 2024 (early adoption permitted)

    Date of issue: Oct 2015

    Date compiled to: Oct 2024

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Previous version

  • ISA (NZ) 700 (Revised) – Periods beginning on or after 15 Dec 2023

    Date of issue: Oct 2015

    Date compiled to: Jun 2023

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