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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.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) – Effective on 15 Jul 2020 (early adoption permitted)

    Date of issue: Sep 2016

    Date compiled: 23 Jun 2020

Amendment

  • 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) 800 (Revised) – Periods beginning on or after 15 Dec 2021 (early adoption permitted)

    Date of issue: Sep 2016

    Date compiled: 22 Jun 2021

Previous version

  • ISA (NZ) 800 (Revised) – Periods ending on or after 15 Dec 2016

    Date of issue: Sep 2016