ISA (NZ) 800 (Revised)

Special Considerations – Audits of Financial Statements Prepared in Accordance with Special Purpose Frameworks

Deals with special considerations in the application of those ISAs (NZ) to an audit of financial statements prepared in accordance with a special purpose framework.


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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.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) 800 (Revised) – Periods beginning on or after 15 Dec 2021 (early adoption permitted)

    Date of issue: Sep 2016

    Date compiled: 22 Apr 2021

Previous version

  • ISA (NZ) 800 (Revised) – Effective on 15 Jul 2020 (early adoption permitted)

    Date of issue: Sep 2016

    Date compiled: 23 Jun 2020