NZ AS 1

The Audit of Service Performance Information

Deals with the auditor's responsibilities with respect to service performance information when an auditor is engaged to audit the general purpose financial report.


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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. 

  • NZ AS 1 – Periods beginning on or after
    1 Jan 2022 Early adoption is permitted

    Date of issue: Feb 2019

    Compiled 15 Dec 2021