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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.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 ending on or after
    15 Dec 2016

    Date of issue: Jul 2011

    Date compiled: 31 Oct 2015

Amendments

  • Conforming and Consequential Amendments arising from ISA (NZ) 315 (Revised 2019) – Periods beginning on or after 15 Dec 2021 (early adoption permitted)

    Date of issue: Apr 2020

New version not yet mandatory

  • 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 beginning on or after
    1 Apr 2014

    Date of issue: Jul 2011

    Date compiled: 28 Feb 2014