ISA (NZ) 720 (Revised)

The Auditor's Responsibility Relating to Other Information


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Deals with the auditor’s responsibilities relating to other information, whether financial or non-financial information (other than financial statements and the auditor’s report thereon), included in an entity’s annual report.

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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.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) 720 (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 720 (Revised) – Periods beginning on or after 15 Oct 2024

    Date of issue: Oct 2015

    Date compiled to: Oct 2024

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Previous version

  • ISA (NZ) 720 (Revised) – Periods beginning on or after
    1 Jan 2023 Application is permitted for earlier accounting periods that end after 22 June 2023

    Date of issue: Oct 2015

    Date compiled: May 2023

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