ISA (NZ) 810

Engagements to Report on Summary Financial Statements

This Standard deals with the auditor’s responsibilities relating to an engagement to report on summary financial statements derived from financial statements audited in accordance with ISAs (NZ) by that same auditor.


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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. 

  • ISA (NZ) 810 – Periods beginning on or after
    1 Jul 2014

    Date of issue: Jul 2011

    Date compiled: 31 Dec 2013

  • ISA (NZ) 810 – Periods beginning on or after
    1 Sep 2011

    Date of issue: Jul 2011

    Date compiled to: 1 Jul 2011


    Additional material: Comparison to ISA 810